Substantial presence test calculator
The IRS counts you as a US resident for tax purposes when you meet the substantial presence test, unless an exception applies.
Reviewed by Alex Thomas · Updated Oct 28, 2026
You do not meet the substantial presence test yet: 160 counted days of 183. You can spend about 22 more days this year before you'd cross it.
Some visa holders (F, J, M, Q and a few others) can exclude days. This tool does not apply those exclusions — enter only days that count.
Counted days
160
Does not meet the test
120 this year + 30 (⅓ of last year) + 10 (⅙ of the year before)
Need 183 counted days, and at least 31 days this year
Days you can still spend this year: 22
Even if you meet the test, you may still claim a closer connection to another country (Form 8840) when you qualify. This tool does not decide that for you.
Ask members who've been there
Questions
How does the substantial presence test work?
Do weekends and partial days count?
What if I meet the test but live abroad?
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