Tax residency

US territories — 90 US days presence test calculator

No more than 90 days in the United States is one alternative presence test for bona fide territory residence under Internal Revenue Service Publication 570. It is one condition, rather than a separate tax exemption. Review the tax-home and closer-connection conditions as well.

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Your recorded visits

Add visits to this region. Overlapping dates count once.

How this count works

Recorded arrival and departure dates count once. Missing travel history, other eligibility conditions and treaty outcomes are not calculated.

An alternative presence test for bona fide residence in Puerto Rico, the USVI, Guam, American Samoa or the Northern Mariana Islands. Tax-home and closer-connection tests also apply.

Read the complete rule explanation →