How does the Substantial Presence Test work?

You are a US tax resident if you were present at least 31 days in the current year and 183 days over three years, counting all days this year, 1/3 of last year's days, and 1/6 of the days two years ago. Any part of a day in the US counts as a full day.

What happens if I meet the test?

You are treated as a US resident alien and taxed on your worldwide income, the same as a US citizen — unless a tax treaty tie-breaker or the closer-connection exception applies.

What is the closer-connection exception?

Even if you meet the test, you can be treated as a nonresident if you were present fewer than 183 days in the current year, kept a tax home in a foreign country all year, and have a closer connection to that country. You claim it on Form 8840.

US · IRS · 2026 rule

Am I a US tax resident? (Substantial Presence Test)

Spending a lot of time in the US on a visa or as a visitor? The IRS Substantial Presence Test can make you a US tax resident — taxed on your worldwide income — based on a weighted count of your days: all of this year, 1/3 of last year, 1/6 of the year before. Enter your days and see if you cross the line, and whether the closer-connection exception can save you.

Your days in the US

Count any day you set foot in the US as a full day. Leave out days that don't count (a regular Mexico/Canada commuter's workdays, transit under 24h, days you couldn't leave for a medical reason).

This year (2026)

Last year (2025)

Two years ago (2024)

Are you on one of these visas? (your days may not count)

Weighted days (toward 183)

The breakdown

How the test works & data sources

You meet the IRS Substantial Presence Test — and are a US resident alien for tax purposes — if you were physically present in the US on at least 31 days during the current year AND 183 days over three years, counting all the days this year, 1/3 of the days last year, and 1/6 of the days two years ago. Any part of a day in the US counts as a full day. Some days don't count: a regular commuter from Mexico or Canada, days in transit (under 24 hours) between two foreign points, days as a crew member of a foreign vessel, days you couldn't leave for a medical condition that arose in the US, and days as an exempt individual — students (F/J/M/Q, generally for 5 years) and teachers/trainees (J/Q, generally 2 of the last 6 years), who file Form 8843. Even if you meet the test, the closer-connection exception can treat you as a nonresident if you were present fewer than 183 days this year, kept a tax home abroad all year, and have a closer connection to that country — claimed on Form 8840. Meeting the test means your worldwide income is US-taxable unless a tax treaty tie-breaker applies. Green-card holders are US tax residents regardless of days.

✅ Rules verified as of July 19, 2026 — IRS Substantial Presence Test, Pub. 519, Forms 8843/8840 · Estimate, not tax advice.

Sources: IRS — Substantial Presence Test · IRS — Closer Connection Exception · IRS — Publication 519 (Tax Guide for Aliens)

Frequently asked questions

Does any part of a day count?

Yes. If you were physically in the US at any time on a given day, that's a full day of presence — including your arrival and departure days.

I'm a student on an F-1 visa. Am I a resident?

Usually not for your first 5 calendar years — as an exempt individual your days don't count toward the test. You still file Form 8843 each year to claim the exemption.

I meet the test but I live abroad most of the year. Any relief?

Possibly. If you were in the US fewer than 183 days this year, keep a tax home abroad, and have a closer connection to that country, the closer-connection exception (Form 8840) can treat you as a nonresident. A tax treaty may also help.

What if I meet the test?

You're taxed like a US resident — on your worldwide income — for the part of the year you're a resident. This is a day-count estimate; the residency start/end dates and treaty questions need a cross-border tax professional.