Free calculator
Substantial Presence Test calculator
Enter your days of US presence for three years and see whether you meet the IRS test, with the arithmetic shown. No email, no sign-up. The rule is explained in full in our Substantial Presence Test guide.
The Substantial Presence Test is met if you were physically present in the US for at least 31 days during 2026 and for 183 days across a three-year weighted count: all your days in 2026, one third of your days in 2025, and one sixth of your days in 2024. Days as an exempt individual — including students on F, J, M or Q visas within their exempt period — do not count at all.
Result for 2026
You do not meet the test
180 weighted days is below the 183-day threshold, so on these figures you are a nonresident for 2026 and would generally file Form 1040-NR.
- Weighted count
- 120 × 1 + 120 × ⅓ + 120 × ⅙ = 180 days
- Thresholds
- 31 days in 2026, 183 weighted
Days in a year you marked exempt are excluded, which is why the weighted count is lower than your raw days.
This is the statutory arithmetic, not advice on your situation. Exempt status, the closer connection exception and tax treaties can all change the answer.
Method
How the test is calculated
The test is a statutory rule with two conditions. Both must be true in the same year.
- At least 31 days in 2026Fewer than that and you cannot meet the test, however many days you spent here in earlier years.
- At least 183 weighted days across three yearsAll your days in 2026, plus one third of 2025, plus one sixth of 2024.
- Exempt days are removed firstDays you were an exempt individual do not count at all. Whether you are one depends on your history, which this calculator cannot know — see below.
| Year | Counts as | Example: 120 days |
|---|---|---|
| 2026 (current year) | all days | 120 days |
| 2025 | one third of the days | 40 days |
| 2024 | one sixth of the days | 20 days |
Limits
What the calculator cannot decide for you
The arithmetic is simple and certain. The inputs are where the real questions live.
- Whether you are an exempt individual. Students on F, J, M or Q visas are generally exempt for their first five calendar years. Teachers and trainees are not exempt if they were exempt for any part of two of the six preceding calendar years. Both rules depend on years this calculator never sees.
- Which days to exclude. Regular commuting from Canada or Mexico, transit of under 24 hours, crew of a foreign vessel and days held by a medical condition that arose in the US are all excluded before counting.
- The closer connection exception. Meeting the test does not always make you a resident: a closer connection to another country, properly claimed, can still produce nonresident treatment.
- Treaty tie-breakers. A treaty between the US and your country may decide residency differently from the statute.
- Dual-status years. The year you arrive or leave is often taxed under both sets of rules, for different parts of the year.
Not sure which days count? We prepare nonresident and dual-status returns, including Form 8843 and treaty positions, from a published flat fee. Book a free consultation or read the J-1 visa tax return page if you are on an exchange visitor visa.
Substantial Presence Test questions
How is the Substantial Presence Test calculated?
Count every day you were physically present in the US in 2026, add one third of your days in 2025 and one sixth of your days in 2024. You meet the test if that weighted total reaches 183 days and you were present at least 31 days in 2026 itself. Both conditions have to be true.
Do days on an F-1 or J-1 visa count?
Generally not, while you are an exempt individual. Days you are an exempt individual are excluded from the test entirely. Students on F, J, M or Q visas are generally exempt for their first five calendar years, and teachers or trainees are not exempt if they were exempt for any part of two of the six preceding calendar years. Exempt individuals normally still file Form 8843.
What if I meet the test but do not think I am a US resident?
Two exceptions exist. The closer connection exception can treat you as a nonresident if you had a tax home and closer connection to another country, and a tax treaty between the US and your country may contain a tie-breaker rule. Both have conditions and filing requirements, so take advice rather than assuming.
Which days do not count as presence?
The IRS excludes several categories: days you regularly commute from a residence in Canada or Mexico, days in transit through the US for under 24 hours between two places outside it, days as a crew member of a foreign vessel, days you could not leave because of a medical condition that arose while you were in the US, and days as an exempt individual. Subtract those before entering your figures.
Does meeting the test mean I owe US tax on my worldwide income?
Meeting the test makes you a resident for tax purposes, and US residents are generally taxed on worldwide income rather than US-source income alone. The year you arrive or leave can be a dual-status year, taxed under both sets of rules for different parts of the year, which is a different return again.
Filed the wrong return before?
If your residency status changed, or you filed Form 1040 when you should have filed 1040-NR, we can tell you what the fix looks like. Free 30-minute call.
- +1 (929) 600-0884
- info@verisfinancials.com
- We reply within one business day