US SUBSTANTIAL PRESENCE TEST CALCULATOR · RUNS IN YOUR BROWSER

Are you a US tax resident yet?

List your days in the United States. You get the 183-day weighted count (this year, plus a third of last year, plus a sixth of the year before), how many more days you can spend this year and stay under the test, the date you crossed it, and what a planned trip would do.

Your dates, not tax advice. Every value is editable and nothing is uploaded: dates are used in this browser tab only.

Your days in the United States

One stay per line, first and last day inclusive, YYYY-MM-DD to YYYY-MM-DD. Any part of a day counts. Add exempt to a line for days that do not count (student, teacher, medical, crew, commuter, transit). Know only a year's total? Write 2024: 120 days.

Have your I-94 travel history?

At i94.cbp.dhs.gov, "Get Most Recent I-94", then "Travel History", lists every arrival and departure. Select the table, paste it here, and it turns into stays above. Matching and the arithmetic happen in this tab; the paste is never uploaded.

What's recognised

InputHandling

More: The substantial presence test: how the 183-day count works.

Common questions

What is the substantial presence test?

You are a US resident for tax purposes if you were in the US at least 31 days this year and the weighted total is at least 183: all your days this year, plus one third of your days last year, plus one sixth of your days the year before. Any part of a day counts as a day. On the sample dates 91 days this year, 120 last year and 120 the year before weigh 151.0, so 31 more days stay under the test.

Why can 120 days a year still make me a US resident?

Because earlier years count. 120 days each year weighs 120 + 40 + 20 = 180, just under 183; 123 days in the third year reaches 183. The calculator shows the most days you can spend this year and still stay under, given the two years before.

Which days do not count?

Days as an exempt individual (for example F-1 or J-1 students, teachers and trainees within the allowed years), days you could not leave because of a medical condition that began here, crew members, Canada or Mexico commuters, and transit stops under 24 hours. Mark such a stay exempt and it is left out of the count.

Is this tax advice?

No. It counts the days you type and nothing is uploaded. It does not decide whether you are an exempt individual, whether a treaty or the closer connection exception applies, or what you owe, and it is not a substitute for IRS Publication 519 or a qualified professional.