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Tax

Substantial Presence Test (SPT)

Also known as: SPT, US Substantial Presence Test, 183-Day Test US

Quick answer

The US Substantial Presence Test requires at least 31 days in the current year and a weighted total of at least 183 days over that year and the preceding two. Count all current-year days, one-third of the previous year's days and one-sixth of the earlier year's days. These are the IRS rules checked in 2026; excluded days and exceptions can change the result.

IRS — Substantial presence test · checked 9 Nov 2026

Reference:26 U.S.C. § 7701(b)

The test determines tax residence for relevant non-citizens; it is not an immigration permission. The IRS lists excluded days, including certain exempt-individual, transit, commuting and medical-condition cases. A visa label alone does not establish whether every day is counted.

A closer-connection exception or an applicable treaty may change the treatment when its conditions are met. Use the relevant form instructions for eligibility and filing requirements rather than assuming that crossing the weighted threshold settles every case.

Sources

Related terms

Tax Residency

Tax residency is a domestic-law status used to determine a person's tax obligations. It is distinct from citizenship and permission to live in a country. Presence, homes, work and other ties can matter. A person can meet more than one country's domestic rules; an applicable tax treaty may resolve residence for treaty purposes.

Resident Alien

A resident alien is a non-US citizen treated as resident for US tax purposes, generally under the Green Card Test or Substantial Presence Test. Tax residence is distinct from immigration classification. Starting and ending dates, treaty provisions and elections can affect the result, including a dual-status arrival or departure year.

Non-Resident Alien (NRA)

A nonresident alien is generally a non-US citizen who does not meet a US tax-residency test, subject to elections and treaty rules. US tax can apply to US-source income and income effectively connected with a US trade or business. Under the rules checked in 2026, certain non-business US-source income is taxed at 30% or a lower treaty rate; exceptions apply.

FEIE (Foreign Earned Income Exclusion)

The Foreign Earned Income Exclusion allows eligible US taxpayers to exclude up to $132,900 of qualifying foreign earned income for tax year 2026. A foreign tax home and either the bona fide residence or physical presence test are required. The physical presence test requires 330 full days in foreign countries during a consecutive 12-month period. The exclusion does not reduce self-employment tax.

All glossary terms