The Substantial Presence Test helps determine whether you're considered a U.S. resident for federal income tax purposes. If you meet this test, you'll generally be treated as a resident alien and may need to report your worldwide income on your U.S. tax return.
To meet the Substantial Presence Test, you must be physically present in the United States for:
- At least 31 days during the current tax year, and
- A total of 183 days during a 3-year period that includes:
- The current tax year,
- The first year before the current tax year, and
- The second year before the current tax year.
When calculating the 183-day total, count:
- All days you were present in the current year
- One-third (1/3) of the days you were present in the previous year
- One-sixth (1/6) of the days you were present two years before the current year
Example
Let's say you were physically present in the United States for 120 days in 2024, 2025, and 2026.
To determine whether you meet the Substantial Presence Test for 2026, calculate:
- 120 days from 2026
- 40 days from 2025 (1/3 of 120)
- 20 days from 2024 (1/6 of 120)
Total: 180 days
Because your total is less than 183 days, you do not meet the Substantial Presence Test for 2026 and generally would not be considered a U.S. resident under this test.
Keep in Mind
Not every day spent in the United States counts toward the test. Certain exceptions may apply, including some days spent in the U.S. as a student, teacher, trainee, diplomat, commuter from Canada or Mexico, or because of a qualifying medical condition.
If you're unsure whether you meet the Substantial Presence Test, our software can help calculate your residency status based on the dates you entered for your time in the United States.