US 183-Day Substantial Presence Test
The IRS test that decides whether you’re a US tax resident based on days physically present, weighted across the current and two prior years. Run the math, see where you stand.
SPT total
- 2026 days × 1
- 0
- 2025 days × 1/3
- 0.00
- 2024 days × 1/6
- 0.00
Below SPT threshold.
~183 more current-year days would put you over the line.
Days physically present in the US
Count any day where you were in the US for any portion of the day. Saved in your browser.
The Substantial Presence Test (SPT) makes you a US tax resident if you were physically present for 31+ days in the current year and your weighted 3-year total reaches 183 days. Some day types are excluded (commuting from Canada/Mexico, transit days, exempt-individual days for students/diplomats).
How the SPT works
You meet the Substantial Presence Test if you’re physically present in the US for 31+ days in the current year AND your weighted 3-year total is ≥ 183 days:
current × 1 + prior × 1/3 + year-before × 1/6 ≥ 183
Days that don’t count
Several day-types are excluded from the count: commuting days from Canada/Mexico, transit days (under 24 hours), days you couldn’t leave due to a medical condition, and days as an exempt individual (foreign-government employee, student on F/J/M/Q visa, professional athlete in a charitable event). See IRS Publication 519 for the full list.
Closer-connection exception
Even if you meet the SPT, you can avoid US tax residency by filing Form 8840 (Closer Connection Exception) if you were in the US under 183 days in the current year and have a tax home + closer connections to a foreign country. This is the most common nomad workaround. Tax treaties may also override SPT results.
What this isn’t
Not legal or tax advice. Tax residency is consequential and the SPT interacts with green-card holder status, treaty positions, state-level residency, FEIE eligibility, and FBAR/FATCA reporting. For real planning, see our expat tax services directory for CPAs who specialize in cross-border situations.