Substantial Presence Test Calculator - Determine Residency - Non Resident or Resident based on the days of presence in the United States
Substantial Presence Test is one of the tests, to determine if you are as a Resident Alien or Non Resident for Tax Purposes, based on your days of presence in the United States.
Before you begin to use the Substantial Presence Test , please understand that those who are considered Exempt Individuals, are always considered Non Resident Aliens for Tax purposes and need not use the Substantial Presence Test. Non Resident Aliens file Form 1040NR, Form 8843 and other Non Resident Tax forms.
Exempt Individuals are always Non Resident Aliens for Tax purposes - Need not use Substantial Presence Test :
1. International Student in F1, J1, M, Q visa taxes, are considered as Non Resident Aliens for a period of up to Five years, as long as they are students in the United States. If you are a student for the sixth year use Substantial Presence Test to determine your residency.
2. Teacher or Trainee in J1, Q visa taxes, are considered as Non Resident Aliens for up to two years. If you are a teacher or trainee in the third year, use Substantial Presence Test to determine your residency.
3. Foreign Government related individual.
4. Professional athlete who is temporarily in US, to compete in a charitable sports event.
Non Exempt Individuals - Use Substantial Presence Test to Determine if you are Resident or Non Resident for Tax purposes - H1B, L1, TN visa taxes
All others must first determine your days of presence in the United States, before you start using the Substantial Presence Test Calculators. Days of presence is a day when you are physically present in the United States for more than 24 hours in a day.
Do not count days as 'Days of Presence'
a) if you are commuting from Mexico or Canada in a day
b) you are a crew member in a foreign vessel
c) your stay got extended due to a medical condition
To meet the Substantial Presence Test, a foreign person must:
* Be physically present in the US for at least 31 days during the current year, and
* Be physically present for a minimum of 183 days during the 3 year period, that included the current year and the 2 years immediately before that, counting:
(a) All the days the individual was present in the current year, and
(b) 1/3 of the days the individual was present in the 1st year before the current year, and
(c) 1/6 of the days the individual was present in the 2nd year before the current year
If H1B, TN, L1 visa tax holders, do not pass the Substantial Presence Test, they are considered Non Resident Aliens and have to file Form 1040NR or Form 1040NR-EZ (they need not file Form 8843).
If H1B, TN, L1 visa holders, pass the Substantial Presence Test, they are considered Resident Aliens and can file Form 1040EZ or Form 1040.
Residency Test Calculator using Substantial Presence Test :