Substantial Presence Test Calculator
Determine if you meet the IRS substantial presence test for US tax residency. Enter your days in the US to find out.
Enter Your Days Present in the US
Count all days you were physically present in the United States for any part of the day.
Counted at 100%
= 0 weighted days
Counted at ⅓ (33.3%)
= 0 weighted days
Counted at ⅙ (16.7%)
= 0 weighted days
Test 1: 31-Day Minimum
At least 31 days in current year
Enter your days to see result
Test 2: 183-Day Weighted Total
3-year weighted sum ≥ 183 days
Enter your days to see result
Enter Your Days
Fill in the number of days you were present in the US for each year to determine your tax residency status.
Tired of Manual Entry? Track Automatically.
Days Monitor uses background location to automatically track your time in the US — including state-level tracking for state tax residency.
How the Substantial Presence Test Works
The IRS uses this test to determine if you're a US tax resident based on your physical presence.
31-Day Minimum
You must be physically present in the US for at least 31 days during the current calendar year.
183-Day Weighted Formula
Your weighted total across 3 years must be at least 183 days:
- Current year: 100% of days
- Previous year: ⅓ of days
- 2nd previous year: ⅙ of days
Example Calculation
If you were present 120 days each year for 2022, 2023, and 2024:
Days That Don't Count
Certain days of presence are excluded from the substantial presence test.
Transit Days
Less than 24 hours in the US while in transit
Medical Conditions
Unable to leave due to a medical condition that developed in US
Foreign Government Officials
Individuals with A or G visas (except A-3, G-5)
Students (F, J, M, Q visas)
Temporarily present on student visas
Teachers & Trainees
Temporarily present on J or Q visas
Professional Athletes
Competing in charitable sports events
Important: Even if you meet the substantial presence test, you may be able to claim a closer connection exception if your tax home is in a foreign country. Consult a tax professional for specific advice.
Track US Days Automatically
Days Monitor tracks your physical presence for tax purposes — no manual entry required.
State-Level Tracking
Track days by US state for state tax residency requirements. Essential for multi-state travelers.
Automatic Detection
Background location tracking detects when you enter and leave regions. Set it and forget it.
Privacy-First
All data stays on your device. We never see or store your location data on our servers.
Disclaimer: This calculator is for informational purposes only and does not constitute tax, legal, or immigration advice. Consult a qualified tax professional for advice specific to your situation. View official IRS guidance →