Tax residency

US tax — substantial presence calculator

The substantial presence test adds all qualifying days in the current calendar year, 1/3 of qualifying days in the previous calendar year, and 1/6 of qualifying days two calendar years earlier. At least 31 current-year days and 183 weighted days are required. Check exempt days and any applicable exceptions before interpreting the total.

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Your recorded visits

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Exclude dates allowed by the official rule

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How this count works

Adds all qualifying days in the current year, one third of the previous year and one sixth of the year before that. Permitted exclusions are applied before these fractions. At least 31 qualifying days in the current year are also required.

Excluded days, medical exceptions, the closer-connection exception and treaties can change the result. Exclude dates only when Internal Revenue Service rules allow it; the app does not decide which exceptions you qualify for.

Read the complete rule explanation →