Figment Global Solutions
NRI & International · United States

US Substantial Presence Test Calculator

Calculate the IRS weighted three-year US day count and check the 31-day and 183-weighted-day thresholds.

Enter your details

Values you enterComputed values

Scope: US federal substantial-presence day test only. Citizenship, green-card residence, exceptions and state residence are separate.

Calendar years

2026

2025

2024

Eligibility

Result

Estimate

Substantial presence day test not met.

Weighted three-year total180
Countable current-year days120
Current-year threshold123 countable days
Additional days to meet test3

Day-count calculation

Calendar yearPhysical daysExcluded days enteredCountable daysWeightWeighted days
202612001201120
202512001201/340
202412001201/620

Assumptions & scope

  • US federal substantial-presence day test only. Citizenship, green-card residence, exceptions and state residence are separate.
  • Excluded presence days are user-verified inputs. Exempt-individual and medical exclusions can require Form 8843. Filing obligations can remain even where the day test is not met.

Disclaimer: Computed to the best of our knowledge, as per the laws, rules and official guidance of the country stated on this page in force on the date this website was last deployed (2 Oct 2026). Results are estimates for planning only and are not tax, legal, employment or investment advice. Please verify with the official sources listed, or a qualified professional, before relying on them. Rates and limits last reviewed on 1 Oct 2026.

How to use the US Substantial Presence Test Calculator

  1. 1

    Enter your own amounts, dates and verified eligibility facts. Sample values illustrate the calculation only.

  2. 2

    Check the breakdown and assumptions. Resolve any review-required items before using the result.

  3. 3

    Download the Figment PDF to retain the inputs, calculation, sources and scope.

How the calculation works

Weighted days = current countable days + prior-year countable days / 3 + second-prior-year countable days / 6.

The day test requires at least 31 current-year days and at least 183 weighted days.

US federal substantial-presence day test only. Citizenship, green-card residence, exceptions and state residence are separate.

Worked example

  • 120 countable days in each of three years gives 120 + 40 + 20 = 180 weighted days: the test is not met.
  • With the same prior history, 123 current-year days reaches 183 weighted days.

What this tool covers

US federal substantial-presence day test only. Citizenship, green-card residence, exceptions and state residence are separate.

Using the result

Keep underlying bank statements, travel records, contracts or invoices with the PDF, as applicable. Recalculate when the facts or assumptions change. A modelled result is not a filing, legal opinion or guarantee.

Frequently Asked Questions

No. Enter only exclusions you have verified under IRS rules.