Substantial Presence Test Calculator : Test if You are US Tax Resident

Substantial Presence Test CalculatorSubstantial presence test calculator is here to let you test if you are tax resident or not. As you know ,your tax liability under US code 26 i.e Internal Revenue Code is dependent primarily on one fact. That is whether you are resident of USA for tax purpose. There are many tests to determine US tax residency , but most prominent test is substantial presence test. You can read more on how to determine if you are tax resident in USA .

Substantial Presence Test Calculator

The physical presence test is not the only criteria for determining the tax resident status under US Code 26 . You can use the comprehensive tax residency calculator.

substantial presence test example

The substantial presence test for calendar year 2017 means it shall be determined whether you were physically present in USA on at least

  1.  31 days during 2017, and
  2. 183 days during the 3-year period that includes 2015, 2014, and 2013, counting:
    1.  All the days you were present in 2017, and
    2. 1 /3rd of the days you were present in 2016, and
    3. 1/ 6th of the days you were present in 2015.

You can get comprehensive info from IRS here


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