Residency Tax residency Substantial presence test

Substantial presence test calculator

The IRS counts this year in full, a third of last year and a sixth of the year before. Enter your days to see the total.

Weighted total 180
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Residency counts the days for you and warns before you cross.

A tax residency rule for the United States: a day target counted each calendar year, the current count and the days still needed

How the test works

You meet the substantial presence test if you were in the United States for at least 31 days this year and your weighted total over three years reaches 183: every day this year, one third of the days last year, and one sixth of the days the year before.

It is not the whole answer

Exceptions and treaty tie-breakers can change the result, and some days do not count. Use the number as a warning light, and take the decision to a tax adviser.

Before you book

See what a trip adds

Plan a trip in Residency and it shows the days it adds toward the test before you pay for the flight.

Plan a trip

Plan a trip: an arrival date and length, a bar showing the trip fits with days to spare, and what it adds toward a tax residency goal

Questions

What is the substantial presence test?

An IRS day-count test for US tax residency. You meet it with at least 31 days in the United States this year and a weighted three-year total of 183 or more.

How are the three years weighted?

Days this year count in full, days last year count as one third, and days the year before count as one sixth.

What are you counting for?

A day counter for people who move countries

Residency is on the App Store, for iPhone.

Download Residency on the App Store