Substantial Presence Test Calculator

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Substantial Presence
Test Calculator

If you are present in the US for more than 183 days in the year you will be considered a tax resident of the US. However, you can be in the US for less than 183 days and still be considered a tax resident if you meet the Substantial Presence Test.

You will meet the substantial presence test if you are present in the US at least:

31 days in the current year
183 days during the 3 year period that includes the current year and the 2 years prior by adding the current year days, 1/3rd of the first year before the current year and 1/6th of the days presents in the second year before the current year.

Complete the following calculator to assess whether you meet the substantial presence test.

Note: this calculator is for educational purposes only and should not be used for tax purposes. Please contact a professional accountant to review your particular situation.

If you meet the substantial presence test for a particular year you have the ability to file form 8840 to elect out of US tax residency assuming you meet the closer connection requirements.

If you have questions about your cross-border tax or investment situation please feel free to contact me at phil@philhogan.com or via text or phone at 250-661-9417.

U.S. Residency Calculator

IRS Substantial Presence Test
What is the test for U.S. residency?

The IRS Substantial Presence Test considers you to be a U.S. resident for tax purposes if you have been physically present in the U.S.:

for 31 days during the current year, and

for 183 days in the three years that include the current year and the two preceding years, on a weighted average basis.

Even if you meet the Substantial Presence Test, you may still qualify for an exemption from being considered a U.S. resident for tax purposes.

How many days will you spend in the U.S. in the current calendar year?

Actual Days

Included Days info

What are “Included Days”?

For the Substantial Presence test calculation, The IRS requires you to include:

All days spent in the U.S. in the current calendar year
1/3 of the days spent in the U.S. in the preceding calendar year
1/6 of the days spent in the U.S. in the calendar year prior to the preceding calendar year

In addition, be sure to use calendar days, not 24 hour periods. For example, if you enter the U.S. at 11:00 pm on a Thursday and leave at 1:00 am the following day, it would count as 2 days, even though you were only in the U.S. for 2 hours.

How many days did you spend in the U.S. in the previous calendar year?

Actual Days

Included Days info

What are “Included Days”?

For the Substantial Presence test calculation, The IRS requires you to include:

All days spent in the U.S. in the current calendar year
1/3 of the days spent in the U.S. in the preceding calendar year
1/6 of the days spent in the U.S. in the calendar year prior to the preceding calendar year

How many days did you spend in the U.S. two calendar years ago?

Actual Days

Included Days info

What are “Included Days”?

For the Substantial Presence test calculation, The IRS requires you to include:

All days spent in the U.S. in the current calendar year
1/3 of the days spent in the U.S. in the preceding calendar year
1/6 of the days spent in the U.S. in the calendar year prior to the preceding calendar year

TOTAL Included Days spent in the U.S.
If your total is less than 183 days, you are likely not considered a U.S. resident for tax purposes

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