U.S. Substantial Presence Test

For non-citizens with U.S. days across the current and previous two years.

Short summary

The IRS test requires at least 31 U.S. days this year and 183 weighted days across three years. Current-year days count fully, prior-year days by one third and days two years ago by one sixth.

Key rules

•Minimum: 31 days in the current calendar year.
•Threshold: 183 weighted days across the current and previous two years.
•Closer-connection, treaty and exempt-individual exceptions may apply.

Official sources

Verify the rules directly with the issuing authority.

This page is a short summary, not legal or tax advice. Rules change. Confirm with the official sources above or a qualified professional before acting.

Other use cases

Australia tax residency

For people spending 183 or more days in Australia during an income year.

Canada 183-day tax residency

For people without significant Canadian ties who spend 183 or more days in Canada.

Canada provincial health coverage

For Canadian residents who travel and need to keep provincial health coverage.

Canada visitor stay

For visitors entering Canada, including travellers with an eTA or visitor visa.