Free tool
Are you a US tax resident? Count the days
The substantial presence test turns on three numbers: your days in the US this year and in the two years before. Enter them below.
Counts in full
Counts as one third
Counts as one sixth
Enter your days to see the result.
Nothing you enter is sent anywhere. The calculation runs in your browser.
How it works
The rule behind the numbers
You meet the test if you were in the US for at least 31 days this year and the total of all your days this year, one third of your days last year and one sixth of your days the year before is at least 183. For example, 120 days in each of three years gives 120 + 40 + 20 = 180, which is below the line. At 125 days a year it is met.
What to count
- Any day you are physically in the US, even for part of the day.
- Leave out days when you were an exempt individual, such as a student on F-1 or J-1 status in your first five calendar years. H-1B and L-1 days all count.
- A few other days do not count, such as transit of under 24 hours between two places outside the US, and days when you could not leave because of a medical condition that began while you were in the US.
What the result does not tell you
- US citizens and green card holders are residents whatever the day count says.
- Your first and last years may be dual-status years, where the residency start or end date matters more than the total.
- A treaty tie-breaker or the closer connection exception can change the answer, and for green card holders can cause problems with immigration.
- Your state may apply different rules from the federal test.
A general guide to the federal day-count test, not tax advice. Your facts may differ. Confirm your status with a US CPA before you prepare a return.