Substantial Presence Test

You will be considered a Resident for tax purposes if you pass the Substantial Presence Test for the previous tax year. To meet this test, you must be physically present in the United States for at least:

  • 31 days during the current year, and 183 days during the 3-year period that includes the current year and the 2 years immediately before that.
  • Determining the days you were present during those years involves counting:
    • All the days you were present in the current year, and
    • 1/3 of the days you were present in the first year before the current year, and
    • 1/6 of the days you were present in the second year before the current year.

Example 1

An individual is present in the U.S. for 110 days in 2017, 150 days in 2016 and 180 days in 2015.

Substantial Presence Test

Year

Number of Days in the US

Calculation

Current Year

2017

110

110 x 1=110 days

1st Preceding Year

2016

150

150 x 1/3  = 50 days

2nd Preceding Year

2015

180

180 x 1/6 = 30 days

Total 190 days

Residence determination: Resident for tax purposes

Example 2

An individual is present in the U.S. for 100 days in 2017, 60 days in 2016 and 72 days in 2015.

Substantial Presence Test

Year

Number of Days in the US

Calculation

Current Year

2017

100

100 x 1=100 days

1st Preceding Year

2016

60

60 x 1/3  = 20 days

2nd Preceding Year

2015

72

72 x 1/6 = 12 days

Total 132 days

Residence determination: Non-Resident for tax purposes

The IRS web page provides additional examples of the application of the Substantial Presence Test. The Substantial Presence Test must be applied on a yearly basis.