Enter your US days for three years. See the weighted math worked out step by step — the 31-day minimum and the 183-day total, shown separately. Nothing you type leaves this page or is saved.
Convention: the one-third and one-sixth weights are kept as fractions (shown to two decimals) and added before comparing with 183 — intermediate values are not rounded to whole days.
Nothing you type leaves this page or is saved. The calculation runs entirely in your browser and nothing is stored — reload the page and your numbers are gone.
The arithmetic is only half the test. Days for exempt individuals (such as certain students, teachers and diplomats) may not count at all, the closer connection exception can keep you non-resident even when the days add up, and a tax treaty can override the outcome. Confirm what counts and which exceptions apply against the IRS substantial presence test page and Publication 519.
This is a tool, not tax advice; confirm with a qualified adviser.
Want the reasoning behind the formula? Read how to calculate the substantial presence test and the fuller explainer on what the substantial presence test is, or start from the tax-residency tracker overview.
To keep the private, dated day record this calculation depends on — rebuilt from your photo dates, on device — install Flags: Country Days Tracker for iPhone.
Add every US day in the current year, plus one third of the prior year's days, plus one sixth of the days from the year before that. If that weighted total reaches 183 and you were present at least 31 days in the current year, the test is generally met — subject to IRS exceptions.
A US day generally means any day you were physically present in the United States, but the IRS excludes certain days — for example some days for exempt individuals. Whether a day is counted at all can matter as much as the arithmetic, so check the current IRS guidance.
It can let you avoid US residency even if you meet the day count, when you were in the US fewer than 183 days in the current year and can show a tax home and closer ties to another country. See the IRS substantial presence test page and Publication 519 for the conditions and how to claim it.
No. The calculator runs entirely in your browser. Nothing you type leaves this page or is saved.