Who it applies to
Individuals reviewing one alternative US-territory presence route.
US territories — 90 US days presence test
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.
Check your own dates: US territories — 90 US days presence test calculator →
Summary
- Day rule / reminder
- No more than 90 days in the US per tax year
- Window
- Calendar year
- What the tool measures
- The recorded-day component
- Official reference
- IRS Publication 570 ↗
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.
The rule
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.
Counting the days
Recorded arrival and departure dates count once. Missing travel history, other eligibility conditions and treaty outcomes are not calculated.
- Choose the date through which you want to count, then add your recorded visits.
- Use the counting convention above. Overlapping recorded dates in the relevant region are counted only once.
- Read the result alongside the conditions. Missing records and other eligibility requirements are not inferred from a total.
Examples
These examples demonstrate the counter's arithmetic, using a count-through date of 30 October 2026. They do not determine legal status or eligibility.
Example 1 — one recorded visit
- to · United States
Recorded result: 10 days
Example 2 — overlapping records
- to · United States
- to · United States
Recorded result: 15 days
Example 3 — two visits with a gap
- to · United States
- to · United States
Recorded result: 16 days
Exceptions & edge cases
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.
Use the official reference for the full conditions and any changes since the source review date shown on this page.
Common misconceptions
“A count below the day threshold settles tax residence.”
A recorded-day total is one component. Review the separate conditions and exceptions described on this page.
“The window follows the latest twelve months.”
This counter uses the calendar year. A rolling window and a calendar year can produce different totals.
Frequently asked questions
What does this rule count?
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.
Which counting window does this tool use?
Calendar year. Recorded arrival and departure dates count once. Missing travel history, other eligibility conditions and treaty outcomes are not calculated.
What else should I check before relying on the total?
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.
Where can I read the official requirements?
Read IRS Publication 570 ↗. The source was last reviewed on .
Keep this count with your travel history.
Follow your recorded days and selected reminders in Untild, alongside your other travel counters.
Get Untild for iPhone ↗Sources
Source last reviewed: . This is the source review date, not a claim that every legal condition is calculated.
Keep exploring
More for United States →Tax residency
US tax — substantial presence
183 weighted days over 3 years · at least 31 this year
United StatesRead the rule
Tax residency
US foreign income — physical presence
330 full days in foreign countries over 12 months
United StatesRead the rule
Tax residency
US closer connection — under 183 days
Fewer than 183 days in the US this year · Form 8840
United StatesRead the rule
Visa days
US ESTA / Visa Waiver Program — 90-day visit
90 days • each admission
United StatesRead the rule
Residency
US naturalization — physical presence
913 days • last 5 years
United StatesRead the rule
Residency
US spouse route — physical presence
548 days • last 3 years
United StatesRead the rule