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.
Residency Tax residency Substantial presence test
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.
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.
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
Plan a trip in Residency and it shows the days it adds toward the test before you pay for the flight.
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.
Days this year count in full, days last year count as one third, and days the year before count as one sixth.