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🇺🇸 Substantial Presence Test · IRS · 2026

Substantial Presence Test Calculator

Find out if you're a US tax resident. The IRS weighs your days over 3 years — full current-year days, 1/3 of last year, 1/6 of the year before — and checks the 183-day and 31-day rules.

1
Days present in the US — current year (2026)

Count only days that count (exclude exempt-individual days, transit, etc.). Counted at full weight.

2
Days present — prior year (2025)

Counted at 1/3 weight.

3
Days present — second prior year (2024)

Counted at 1/6 weight.

Tax residency result

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How the weighted formula works
Frequently asked questions

Sources and official references: IRS — Substantial Presence Test; IRS Publication 519. Resident if 31+ current-year days AND weighted total (current + 1/3 prior + 1/6 second-prior) reaches 183. Exempt individuals (F/J/M/Q) and the closer-connection exception (Form 8840) can change the result. Independent self-assessment, not tax advice; consult a licensed cross-border tax professional.

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