Glossary
Substantial Presence Test (SPT)
Definition
The Substantial Presence Test is a day-counting rule that decides whether a non-citizen who is not a green card holder is a U.S. tax resident for a calendar year. It requires at least 31 days in the current year and a weighted total of at least 183 days over three years.
The formula
- All days present in the current year.
- One-third of the days present in the prior year.
- One-sixth of the days present in the second prior year.
Days that may be excluded
Some days do not count, for example days as an exempt individual such as certain students, teachers and trainees on qualifying visas, or days of travel in transit in limited situations. A medical condition that arose while in the United States may also qualify in some cases.
Exceptions and elections
Even if the formula is met, a person with fewer than 183 days in the current year may claim the closer connection exception by filing Form 8840 if they qualify. A tax treaty tie-breaker may also change the result and is disclosed on Form 8833.
Practical example
For example, suppose Sofia is a visitor from Spain who spends 120 days in the U.S. this year, 120 last year and 120 the year before. The weighted count is 120 + 40 + 20 = 180, which is under 183, so she would not meet the test on days alone.
General information, not tax advice
This page provides general educational information about U.S. federal tax rules. It is not individualized tax, legal or accounting advice, and it does not create a client relationship. Results depend on each taxpayer's specific facts.
Written by Roger I. Chirino, founder of Chirino USA Accountants & Advisors P.A.
Supported by licensed CPAs, IRS Enrolled Agents (EAs), and experienced U.S. tax professionals focused on cross-border compliance and planning.
Related questions
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