Substantial Presence Test Calculator 2026
Determine if you meet the IRS substantial presence test for US tax residency. Enter your days in the US to find out.
Enter Your Days Present in the US
Count all days you were physically present in the United States for any part of the day.
Counted at 100%
= 0 weighted days
Counted at ⅓ (33.3%)
= 0 weighted days
Counted at ⅙ (16.7%)
= 0 weighted days
Test 1: 31-Day Minimum
At least 31 days in current year
Enter your days to see result
Test 2: 183-Day Weighted Total
3-year weighted sum ≥ 183 days
Enter your days to see result
Enter Your Days
Fill in the number of days you were present in the US for each year to determine your tax residency status.
Tired of Manual Entry? Track Automatically.
Days Monitor uses background location to automatically track your time in the US — including state-level tracking for state tax residency.
How It Works
How the Substantial Presence Test Works
The IRS uses this test to determine if you're a US tax resident based on your physical presence.
31-Day Minimum
You must be physically present in the US for at least 31 days during the current calendar year.
183-Day Weighted Formula
Your weighted total across 3 years must be at least 183 days:
- Current year: 100% of days
- Previous year: ⅓ of days
- 2nd previous year: ⅙ of days
Example Calculation
If you were present 120 days each year for 2022, 2023, and 2024:
Exemptions
Days That Don't Count
Certain days of presence are excluded from the substantial presence test.
Transit Days
Less than 24 hours in the US while in transit
Medical Conditions
Unable to leave due to a medical condition that developed in US
Foreign Government Officials
Individuals with A or G visas (except A-3, G-5)
Students (F, J, M, Q visas)
Temporarily present on student visas
Teachers & Trainees
Temporarily present on J or Q visas
Professional Athletes
Competing in charitable sports events
Important: Even if you meet the substantial presence test, you may be able to claim a closer connection exception if your tax home is in a foreign country. Consult a tax professional for specific advice.
iOS App Features
Track US Days Automatically
Days Monitor tracks your physical presence for tax purposes — no manual entry required.
State-Level Tracking
Track days by US state for state tax residency requirements. Essential for multi-state travelers.
Automatic Detection
Background location tracking detects when you enter and leave regions. Set it and forget it.
Privacy-First
All data stays on your device. We never see or store your location data on our servers.
Disclaimer: This calculator is for informational purposes only and does not constitute tax, legal, or immigration advice. Consult a qualified tax professional for advice specific to your situation. View official IRS guidance →
Common Questions
Frequently Asked Questions
What is the Substantial Presence Test?
The Substantial Presence Test is a formula used by the IRS to determine whether a foreign national should be treated as a US tax resident. It looks at your physical presence in the United States over a three-year period using a weighted day-count formula. If you meet the test, you are generally taxed on your worldwide income just like a US citizen.
How do I calculate my days for the Substantial Presence Test?
Count all the days you were physically present in the US during the current year at full value, then add one-third of your days from the previous year and one-sixth of your days from the year before that. If the weighted total is 183 or more and you were in the US for at least 31 days in the current year, you meet the test.
What days don't count toward the Substantial Presence Test?
Certain days are excluded from the count: days you were in the US for less than 24 hours while in transit, days you were unable to leave due to a medical condition that arose while in the US, days commuting from Canada or Mexico, days as a crew member of a foreign vessel, and days spent as an exempt individual. Exempt individuals include foreign government officials on A or G visas (except A-3 and G-5), students on F, J, M, or Q visas, teachers and trainees on J or Q visas, and professional athletes competing in charitable sports events.
What happens if I meet the Substantial Presence Test?
If you meet the Substantial Presence Test, you are considered a US resident alien for tax purposes and must report your worldwide income to the IRS. However, if you were present fewer than 183 actual days in the current year, you may be able to claim the closer connection exception by filing IRS Form 8840 — provided your tax home was in a foreign country for the entire year, you have a closer connection to that country, and you have not applied for or taken steps toward US permanent residency. Tax treaties may also provide relief through tie-breaker provisions.
Information verified against IRS Substantial Presence Test and IRS Publication 519. Valid as of February 2026. Tax rules may change — consult a qualified tax professional for current guidance.
