Substantial Presence Test Calculator

Settings

Test Year (the "current year")

The test uses this year plus the two preceding calendar years (IRC §7701(b)(3)(A)(ii)).

Input Method

Method B splits trips across calendar years and never double-counts overlapping dates.

Enter U.S. Days (Method A)

f(Current Year × 1) + (Prior Year × 1/3) + (Two Years Prior × 1/6) ≥ 183 weighted days, and at least 31 days in the current year

Year	Weight	Days in U.S.

Enter the total number of days physically present in the United States for each year. A day counts if you were present in the United States at any time during that day, including days of arrival and departure (IRC §7701(b)(7)(A)). Enter the days before any exclusions; excluded days are entered in step 3.

Description	Arrival	Departure	Days	Year

Enter each stay in the U.S. Both the arrival and departure dates count. Trips that span a year-end are split by calendar year automatically, and overlapping dates are counted once. Only the test year and the two preceding years are used.

Days Not Counted (Optional - Any of the Three Years)

Days that are not counted as present	Current	Prior	Two prior
Exempt individual days (student, teacher or trainee, foreign government-related, charity sports event) - IRC §7701(b)(3)(D)(i), (b)(5)
Medical condition days (arose while in the U.S.) - IRC §7701(b)(3)(D)(ii)
Canada / Mexico commuter days - IRC §7701(b)(7)(B)
Transit days (in the U.S. under 24 hours between two foreign points) - IRC §7701(b)(7)(C)
Foreign vessel crew member days - IRC §7701(b)(7)(D)
NATO visa days (member of a force or civilian component) - Form 8840 instructions

These days are removed from each year's count before weighting. Exempt-individual and medical-condition days require Form 8843; students may be exempt for 5 calendar years, and teachers and trainees are limited to 2 of the preceding 6 years (IRC §7701(b)(5)(E)). Excluded days cannot exceed the days present that year.

Result

△

SPT Not Met - Nonresident Alien

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

0.00

Weighted Total

Current Year Days Counted

183

Weighted Days Short of 183

Weighted Day Count0 / 183 days

Year	Days in U.S.	Not Counted	Days Counted	Multiplier	Weighted Days
Total	-	-	-	-	0.00

Current-Year Days That Trigger the SPT

counted days needed in the current year

Maximum Safe Current-Year Days

most counted days without meeting the SPT

Assumptions & sources

Rule	Value	Status	Citation
Minimum days in the current year	31	Statutory	IRC §7701(b)(3)(A)(i)
Weighted threshold	183 days; weights 1, 1/3, 1/6	Statutory	IRC §7701(b)(3)(A)(ii)
What counts as a day of presence	Physically present at any time during the day	Statutory	IRC §7701(b)(7)(A)
Days not counted	Exempt individual, medical condition, Canada or Mexico commuter, transit under 24 hours, foreign vessel crew, NATO visa	Statutory / Form instructions	IRC §7701(b)(3)(D), (b)(5), (b)(7)(B)-(D); Form 8840 instructions
Closer connection exception	Fewer than 183 days in the current year, foreign tax home, closer connection, no green card steps	Statutory	IRC §7701(b)(3)(B), (C); Treas. Reg. §301.7701(b)-2; Form 8840
Year dependence	None. The rule is the same for every test year, so no inflation or projection is used.	Statutory	IRC §7701(b)(3)

Last verified: October 29, 2026. No projected figures are used on this page; every rule above is fixed by statute.

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.

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