What counts as a day of presence in the United States?

Any day on which you were physically present in the country for any part of the day, with limited exceptions. Arrival and departure days count.

What if I hold a green card?

Lawful permanent residents are tax residents regardless of days under the green card test. The calculator does not apply to them.

The closer connection statement. It allows you not to be treated as resident even if you meet the test, provided presence in the current year is under 183 days and you keep a tax home in the other country.

Substantial presence test calculator (United States)

The United States treats you as a resident alien for tax purposes if you meet the substantial presence test: at least 31 days of presence in the current year and 183 days in a weighted sum over three years, counting all days of the current year, one third of the days of the previous year and one sixth of the days of the year before that.

The weighting produces counter-intuitive results. Someone who spends 122 days every year in the United States meets the test in the third year without ever reaching 183 in a single year. The calculator does the sum and shows how many days of the current year remain.

There are exceptions the calculator does not apply: transit days under 24 hours, students and diplomats on specific visas, medical conditions that arise while in the country, and the closer-connection exception claimed on Form 8840, available only to those present fewer than 183 days in the current year.

Source: Internal Revenue Code, section 7701(b)(3)

Calculator

Green card holders are resident regardless of days. Exempt individuals, medical conditions, transit under 24 hours and the closer-connection exception (Form 8840) are not applied.

Your stays

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Departure

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Result as of today

United States.

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Frequently asked questions

What counts as a day of presence in the United States?: Any day on which you were physically present in the country for any part of the day, with limited exceptions. Arrival and departure days count.
What if I hold a green card?: Lawful permanent residents are tax residents regardless of days under the green card test. The calculator does not apply to them.
What is Form 8840?: The closer connection statement. It allows you not to be treated as resident even if you meet the test, provided presence in the current year is under 183 days and you keep a tax home in the other country.

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Esta calculadora en español

This calculator counts days under the criteria stated in its assumptions and does not replace professional analysis. Rules change; always check the version in force.