Free calculator
Substantial presence test calculator
Purpose
Enter days in the U.S. across three years to see a simplified weighted count used in tax residency analysis.
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What the substantial presence test is
The IRS uses a weighted day count across the current year and the two prior years. Meeting the test can mean resident alien tax treatment — which often includes worldwide income reporting.
Formula (simplified)
Current-year days + (1/3 × last year) + (1/6 × two years ago). A common threshold is 183 weighted days, with additional current-year day requirements.
Important caution
Exempt days, closer connection exceptions, and visa-specific rules can change the outcome. Treat this calculator as a learning tool, then verify with IRS publications or a qualified tax professional.