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The US Substantial Presence Test

How four months a year, every year, can make you a US tax resident

The testdays this year + ⅓ of last year + ⅙ of the year before ≥ 183and at least 31 days in the current year

Why this one catches people out

Most residency rules are a single number in a single year, so you can feel yourself approaching them. The US test is not. It reaches back three years and weights them, which means you can meet it without any individual year looking remarkable.

Spend four months a year in the US — 120 days, two-thirds of the way to 183, nothing that would worry anyone — and repeat it. In the third year the test reads 120 + 40 + 20 = 180. You are three days from US tax residency, and nothing in any single year told you so.

That is the whole reason residex.io computes it for you. It is arithmetic across three years of travel history, which is exactly the kind of thing a person does not do in their head.

How the days are counted

Any day you are physically present in the United States counts, even partially. The day you land counts. The day you leave counts. A day is not a night — a two-week trip is fifteen counted days, not fourteen.

Residex counts the same way, which is why your US day count may read one higher per trip than a nights-based tally would.

The exceptions that matter

Meeting the test is not the end of the story. A closer connection to another country can be claimed on Form 8840 if you were present under 183 days in the current year and can show your ties lie elsewhere. A tax treaty between the US and your home country may override the outcome entirely.

Some people are exempt individuals whose days do not count at all: certain students on F, J, M or Q visas, teachers and trainees, foreign government-related individuals. Days you could not leave because of a medical condition that arose in the US may also be excluded, as may days in transit of under 24 hours.

US citizens and green card holders are outside this test altogether — they are taxed on worldwide income regardless. If you tell Residex you hold either, it stops showing you this rule.

What residex.io does about it

Residex keeps a running weighted total from the trips you log, shows what it is made of — this year, last year, the year before — and tells you how many days of headroom remain. If a trip you have already planned would take you across the line, it can notify you on the date that happens, before you travel.

Who needs to watch this

  • • Anyone spending several months a year in the US without living there
  • • Snowbirds and seasonal workers
  • • Founders and consultants with recurring US client trips
  • • Anyone on a visa that is not a green card

Counting days is where this stops

Residex tells you exactly where you stand against this threshold and warns you before you cross it. Crossing it is not a conclusion, though: it does not tell you what you owe, whether a treaty offers relief, which forms to file, or how this interacts with residency you already hold elsewhere.

That is where Amanda picks up — turning a day count into a read on your real cross-border obligations.


Amanda makes your obligations visibleCounting days is just the start — see your full cross-border legal exposure

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