US Tax Residency / SPT Calculator

The Substantial Presence Test counts current-year days plus 1/3 of last year and 1/6 of two years ago. 183+ weighted days plus at least 31 current-year days = US resident alien for tax.

Days in US — current year

Must be at least 31 to qualify for SPT.

Days in US — prior year

Counted at 1/3.

Days in US — two years ago

Counted at 1/6.

Weighted day count

290.0

≥ 31 days current year

Yes

≥ 183 weighted

Yes

Result

Resident alien (Form 1040)

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Excluded days: F/J/M visa students for the first 5 calendar years, J scholars for first 2 calendar years, days in transit, and days prevented from leaving by medical condition.