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GLOSSARY · VISA-HOLDER FINANCE

Substantial presence test

The IRS day count that decides whether a non-citizen is a US resident for tax: at least 31 days this year, and at least 183 days counting all of this year's days, one-third of last year's and one-sixth of the year before. Days as an exempt individual, such as most F-1 and J-1 students in their first years, do not count.

Also called: 183 day rule, tax residency test
FORMULA
Days this year + ⅓ × days last year + ⅙ × days the year before ≥ 183 (and ≥ 31 this year)
COMPUTE IT WITH YOUR NUMBERS
US tax residency checker →Am I a US tax resident this year?
LEARN IT PROPERLY
CHAPTER · ARRIVING AND WORKING ON A VISA · FOUNDATIONSYour Tax Status Is Not Your VisaCHAPTER · ARRIVING AND WORKING ON A VISA · FOUNDATIONSCounting Days: the Substantial Presence Test and Form 8843QUICK ANSWERWhat is the substantial presence test?The substantial presence test is the IRS day count that decides whether someone who is not a US citizen or green-card holder is taxed as a US resident. You meet it with at least 31 days in the US this year and at least 183 days when you add all of this year's days, a third of last year's and a sixth of the year before's.
RELATED TERMS
Resident and nonresident alien (for tax)FBAR (FinCEN Form 114)
SOURCES
All terms →The Library →