Substantial Presence Test Calculator

The Substantial Presence Test (SPT) determines whether a foreign national is treated as a US tax resident under IRC §7701(b). The test uses a weighted formula across three calendar years:

31-day rule: You must be present at least 31 days in the current year.

183-day weighted formula:
(Current year days × 1) + (Prior year days × 1/3) + (Two years prior × 1/6) ≥ 183

Enter Your Days of Physical Presence in the US

Days physically present in the US during 2025 (max 365)

Days physically present in the US during 2024 (max 366 — leap year)

Days physically present in the US during 2023 (max 365)

Weighted Day Calculation

2025 (current year)0 days × 1 = 0.00
2024 (prior year)0 days × 1/3 = 0.00
2023 (two years prior)0 days × 1/6 = 0.00
Weighted Total0.00 days

What This Means

If You Meet the SPT

You are considered a US tax resident for the year. This means you must file Form 1040 (not 1040-NR) and report your worldwide income to the IRS, including any Canadian-source income such as rental income, investment income, or employment income earned in Canada. You may claim the Foreign Tax Credit (Form 1116) to avoid double taxation on income taxed by both countries.

If You Do Not Meet the SPT

You are considered a non-resident alien (NRA) for US tax purposes. You only need to report US-source income and would file Form 1040-NR. However, if you have US-source income such as wages from a US employer, you still have a US filing obligation. Some NRAs may also benefit from treaty provisions under the US-Canada Tax Treaty.

First-Year Election

If you arrived in the US partway through the year and do not meet the SPT for that year, you may elect to be treated as a resident for the portion of the year after your arrival date. This is called the First-Year Election under IRC §7701(b)(4) and requires attaching a statement to your tax return.

Frequently Asked Questions

What is the Substantial Presence Test?

The Substantial Presence Test (SPT) is a formula used by the IRS to determine if a foreign national is considered a US tax resident. It uses a weighted day count across three years: all days in the current year, plus 1/3 of days in the prior year, plus 1/6 of days two years prior. If the total is 183 or more and you were present at least 31 days in the current year, you meet the SPT.

What happens if I meet the Substantial Presence Test?

If you meet the SPT, you are treated as a US tax resident for that year. This means you must file Form 1040 (not 1040-NR) and report your worldwide income to the IRS, including Canadian-source income. You may be eligible for foreign tax credits to avoid double taxation.

Can I override the Substantial Presence Test result?

Yes. Two main exceptions exist: (1) The Closer Connection Exception (Form 8840), available if you were present fewer than 183 days in the current year and maintained a closer connection to Canada; (2) The Treaty Tie-Breaker (Form 8833, Article IV of the US-Canada Tax Treaty), which uses tie-breaker rules to determine residence in one country.

Do exempt days count for the Substantial Presence Test?

Certain days are excluded from the SPT count: days as an exempt individual (F-1 or J-1 student visa holders for up to 5 years, J or Q visa teachers/researchers for up to 2 years), days in transit through the US (less than 24 hours), days you were unable to leave due to a medical condition, and days as a crew member of a foreign vessel.

How does the SPT affect Canadian snowbirds?

Canadian snowbirds who spend extended periods in the US need to track their days carefully. If a snowbird spends 120+ days per year in the US over three years, the weighted total can exceed 183 days. However, snowbirds can often use the Closer Connection Exception (Form 8840) since their tax home remains in Canada.