VisaVerge Tool
Substantial Presence Test
2025 Tax Year
Substantial Presence Test Calculator
Determine whether you qualify as a U.S. tax resident under the IRS Substantial Presence Test. This test uses a weighted formula counting days present in the U.S. over a three-year period to determine if you meet the 183-day threshold.
3-Year Formula
Exempt Individuals
183-Day Threshold
Closer Connection
01
Tax Year
The current year for which you want to determine tax residency
02
Days Present in the U.S.
Current Year
2025
Counts fully (x1)
= 0 weighted days
Prior Year
2024
Counts 1/3 (x0.333)
= 0 weighted days
2 Years Prior
2023
Counts 1/6 (x0.167)
= 0 weighted days
03
Exemptions & Exceptions
Test Results
How the SPT Works
Two conditions must both be met to pass the SPT and be classified as a U.S. tax resident.
- Condition 1: You were physically present in the U.S. for at least 31 days during the current year.
- Condition 2: Your weighted day count over 3 years equals 183 days or more, calculated as: (Current year days x 1) + (Prior year days x 1/3) + (2 years prior days x 1/6) ≥ 183
- Result: If both conditions are met and no exception applies, you are a U.S. resident alien for tax purposes and must report worldwide income.
- Days that don't count: Days as an exempt individual, days in transit between two foreign countries, days you were unable to leave due to a medical condition that arose in the U.S.
Exempt Individuals
Important: "Exempt" here means exempt from counting days, not exempt from U.S. tax.
- F, J, M, Q Students: Do not count days for up to 5 calendar years. After 5 years, days count toward the SPT.
- J, Q Teachers/Trainees: Do not count days for up to 2 of the last 6 calendar years.
- A, G Visa Diplomats: Do not count any days while in diplomatic status.
- Closer Connection (Form 8840): If present fewer than 183 days in the current year and you have a tax home in and a closer connection to a foreign country. Must file Form 8840 annually.
- Tax Treaty (Form 8833): Some treaties override the SPT result. Must file Form 8833 to claim treaty-based nonresident status.
Common Questions
Any part of a day you are physically present in the United States counts as a day of presence. This includes the day you arrive and the day you depart. However, if you are in transit between two foreign countries and are in the U.S. for less than 24 hours, that day does not count.
F-1 students are generally exempt from the SPT for up to 5 calendar years. During these exempt years, your days do not count toward the 183-day threshold. After 5 calendar years, your days begin to count normally. Note: You are still required to file a tax return (Form 1040-NR) during exempt years if you have U.S.-source income.
If you were present for fewer than 183 days in the current year and can demonstrate a closer connection to a foreign country (your tax home is there, you have stronger personal and economic ties), you can file Form 8840 to claim the closer connection exception. This only works if your current-year days are under 183.
Resident aliens are taxed on their worldwide income (same as U.S. citizens) and file Form 1040. Nonresident aliens are generally taxed only on U.S.-source income and file Form 1040-NR. Resident aliens may also be eligible for more deductions, credits, and treaty benefits.
Yes. If this is your first or last year meeting the SPT, you may be able to choose a "dual-status" filing where you are treated as a nonresident for part of the year and a resident for the other part. This is complex and typically requires professional tax advice.
Important Disclaimer
This calculator provides a general assessment based on the IRS Substantial Presence Test rules. Individual circumstances, tax treaties, and exceptions may affect your actual tax residency status. This tool is for informational purposes only and does not constitute tax or legal advice. Consult a qualified tax professional for guidance specific to your situation.