Substantial Presence Test Calculator

Note. If you are a United States citizen or a green card holder, do not complete this test. You are already obligated to file a complete US Tax Return.

Instructions

In the calculator below, enter the number of days spent in the USA during the respective years. Note that you are considered to have spent a day in the USA if you were present in the USA at any point during the day. However, you do not need to include any of the following:

  • Days where you regularly commuted to work in the USA from Canada or Mexico.
  • Days where you were in the USA for less than 24 hours and you were travelling between two places outside of the USA.
  • Days you were temporarily in the USA as a crew member of a foreign vessel engaged in transportation between the USA and a foreign country.
  • Days spent in the USA because you were unable to leave due to a medical condition that arose during a legal visit to the USA.
  • Days you were an exempt individual: a foreign government employee, teacher or trainee, student, professional athlete competing in a charitable event.
Year Days
2016
2015
2014

Results

Since you either spent less than 31 days in the USA last year or spent less than 183 weighted days in the last three years you do not meet the requirements of the substantial presence test and accordingly do not have any US filing requirements.

If, however, you excluded days of presence in the USA (using the above exemptions) and would otherwise have met the requirements of the substantial presence test, you still need to file a Form 8843.

Since you spent less than 183 days in the USA in the last year but spent more than 182 weighted days in the USA in the last three years you need to file a Form 8840.

Since you spent more than 182 days in the USA in the last year you meet the substantial presence test. You should file a treaty based return Form 8833.