Substantial Presence Test calculator
The IRS counts you as a US tax resident if you're present 31+ days this year and 183 on a weighted three-year total (this year + ⅓ of last year + ⅙ of the year before). Enter your days below to check. Free, no account needed.
Days present in the US
Enter the number of days you were physically present in the United States in each of the last three years.
Enter your days above to see whether you meet the Substantial Presence Test.
Don't want to count days by hand?
Track it automatically — freeYuravia runs the Substantial Presence Test on your trips and alerts you before you cross.
How the Substantial Presence Test works
The test has two parts and you must pass both. First, the 31-day gate: you need at least 31 days of presence in the current year. Second, the weighted total: count every day this year, a third of last year's days, and a sixth of the days from two years ago. If that sum reaches 183, and you cleared the 31-day gate, you're a US resident for tax purposes.
The weighting is why frequent short visits add up: 120 days a year for three years is 120 + 40 + 20 = 180 — just under. One more trip and you're over. Some days are exempt (certain students, teachers, and medical situations), and the closer-connection exception or a treaty can still override the count — so treat a "meets the test" result as a reason to get proper advice.
Frequently asked questions
What is the Substantial Presence Test?
The Substantial Presence Test is the IRS day-count test for whether a non-citizen is a US resident for tax purposes. You meet it if you are present at least 31 days in the current year and 183 days on a weighted three-year total.
How is the weighted 183-day total calculated?
Add all of your days in the current year, plus one-third of your days in the prior year, plus one-sixth of your days two years ago. If that total is 183 or more — and you have at least 31 days in the current year — you meet the test.
What is the 31-day minimum?
Even if your weighted three-year total reaches 183, you only meet the Substantial Presence Test if you were present at least 31 days in the current year. Fewer than 31 current-year days means you do not meet it, regardless of prior years.
Which days do not count?
The IRS excludes certain days — for example days as an exempt individual (some students, teachers, diplomats), days you could not leave due to a medical condition, and certain days commuting from Canada or Mexico. This calculator does not model those exceptions.
Does meeting the test make me a US tax resident?
Generally yes, unless an exception applies. The closer-connection exception and tax-treaty tie-breaker rules can still make you a non-resident even if you meet the day count. This is a screening tool, not tax advice.
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