The IRS uses the Substantial Presence Test to determine whether a person is a resident for tax purposes. As of the time this calculator was built, the requirements for the test are that the person must be physically present in the United States on at least:

  1. 31 days during the current year, and
  2. 183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:
    • All the days you were present in the current year, and
    • 1/3 of the days you were present in the first year before the current year, and
    • 1/6 of the days you were present in the second year before the current year.

This can be a bit confusing to calculate, so I've created a tool to help. Your changes will be automatically saved to your browser so you can come back later on the same device and get an updated answer if necessary.

Substantial Presence Test Calculator

20230 × 1/1 = 0
20220 × 1/3 = 0
20210 × 1/6 = 0
Total eligible days for the current year0 / 31
Total eligible days0 / 183
You cannot pass the Substantial Presence Test in 2023.