Free tool, one rule
US Substantial Presence Test calculator.
Enter the days you spent in the United States this year and in the two years before. See your weighted total and how many more days you can spend this year.
This free calculator checks one rule. The Countr app counts your US days automatically, and 129 other rules too. About the US tracker.
Days in the US
Count every day you were in the US, even part of a day.
| 2026: all days | |
|---|---|
| 2025: one third | |
| 2024: one sixth | |
| Weighted total |
Method: 26 U.S.C. § 7701(b)(3) and IRS guidance. Planning help only; exceptions are not included.
How the test works
The IRS counts all your days in the US this year, one third of last year's days and one sixth of the days from the year before. If the total is 183 or more, and you spent at least 31 days in the US this year, you meet the test. Read our guide to the 183-day rule for how this compares with other countries.
How does the Substantial Presence Test work?
You meet it if you were in the US for at least 31 days this year, and the total of all days this year, one third of the days last year and one sixth of the days the year before is 183 or more.
Which days count?
Any day you are physically in the US counts, even part of a day. Some days do not count: days as an exempt individual (for example many F, J, M or Q visa students and teachers), days you could not leave because of a medical condition that started in the US, regular commuting days from Canada or Mexico, and less than 24 hours in transit between two foreign places.
If I meet the test, am I a US tax resident?
Usually, but not always. You may still be treated as a non-resident under the closer connection exception (IRS Form 8840) or a tax treaty. Check with the IRS or a tax adviser.
Is my data saved?
No. The numbers stay in this page and are never sent anywhere.