Substantial Presence Test Calculator
The Substantial Presence Test Calculator helps determine if you qualify as a US resident for tax purposes by calculating your physical presence in the United States over a three-year period. This IRS test considers weighted days from the current year and two prior years to assess tax residency status.
Calculator
| Year | Days | Weight |
|---|---|---|
| Current | 100% | 1.0 |
| First Prior | 33.33% | 0.33 |
| Second Prior | 16.66% | 0.16 |
How to Use
Enter the number of days physically present in the US during the current calendar year and the two preceding years. Click Calculate to get your weighted total. If the total equals 183 days or more, you meet the Substantial Presence Test. Use the Clear button to reset all fields.
FAQs
What is the Substantial Presence Test?
The Substantial Presence Test is an IRS criterion to determine tax residency status. It calculates weighted physical presence days over three years (current year + 1/3 of first prior year + 1/6 of second prior year). Meeting 183 days establishes US tax residency.
Who needs this calculator?
Non-US citizens and dual-status aliens use this calculator to determine if their US stay duration qualifies them as tax residents. It's essential for filing accurate tax returns and understanding tax obligations.
Are travel days counted?
Partial days in the US count as full days. Days of arrival count towards presence, but departure days don't. Consult IRS guidelines for complex travel patterns.
What if I exceed 183 days?
Exceeding 183 weighted days typically makes you a US tax resident. You must report worldwide income to IRS. Exceptions exist for students/teachers (F/J visas) under closer connection exception.
Does visa status affect SPT?
Visa type impacts SPT calculation. Diplomats/students may exclude some days. Maintain detailed records of entry/exit dates and visa status changes for accurate calculations.