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Substantial Presence Test Calculator

IRC Section 7701(b)(3)  •  U.S. Tax Residency Analysis  •  Updated 2026
IRC §7701(b)(3)Treas. Reg. 301.7701(b)Form 1040-NR2019 - 2026
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Settings

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Enter U.S. Days

f(Current Year × 1) + (Prior Year × 1/3) + (Two Years Prior × 1/6) ≥ 183 weighted days
YearWeightDays in U.S.
Enter the total number of days physically present in the United States for each year, including days of arrival and departure.
Description Arrival Departure Days Year Excl.
Enter each trip to the U.S. Days counted inclusive of arrival and departure. Split trips spanning year-end into two entries.
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Exclusion Adjustments (Optional - Current Year Only)

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Result

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SPT Not Met - Nonresident Alien

Enter your U.S. presence data above to calculate.

Calculator Disclaimer: This calculator provides estimates only. Results depend on inputs, facts, and assumptions. Always verify against current primary authority and consult a tax professional before filing or acting on results.
0.00
Weighted Total
0
Current Year Days
183
Days to Threshold
Weighted Day Count0 / 183 days
YearDays in U.S.MultiplierWeighted Days
Total--0.00
Days to Trigger SPT
-
additional current-year days needed
Maximum Safe Days
-
max current-year days without triggering
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