This article is for information only and is not tax advice.
Use this article to understand how the Substantial Presence Test decides whether you are a resident or a nonresident for U.S. tax purposes. Sprintax applies the test for you, based on the visits you enter in Step 1 - Residency.
How the result affects your return
The test result decides which tax return you can prepare in Sprintax:
If you do not meet the test, you are a nonresident. You continue to Step 2 and prepare your return in Sprintax.
If you meet the test, you are a resident. Sprintax redirects you to TurboTax, the partner for resident tax filing.
U.S. tax residency also depends on the green card test. For both tests, see Am I a resident for tax purposes?
Understand the two requirements
The current year is the calendar year of the tax return you prepare. You meet the Substantial Presence Test for a calendar year when both of the following statements are true:
You were physically present in the U.S. for at least 31 days during the current year.
Your weighted total of days in the current year and the two preceding years is at least 183.
Calculate the weighted total
To calculate the weighted total, count all your days in the current year, one third of your days in the first year before the current year, and one sixth of your days in the second year before the current year. The following table summarizes the calculation.
| Year | Days you count | Calculation |
|---|---|---|
| Current year | All days | Days × 1 |
| First year before the current year | One third of the days | Days ÷ 3 |
| Second year before the current year | One sixth of the days | Days ÷ 6 |
The weighted total equals the current-year days, plus the first-year-before days divided by 3, plus the second-year-before days divided by 6.
Example: Calculate the weighted total
The following table shows three fictional scenarios. In each scenario, none of the days are exempt days.
| Scenario | Days in the current year | Days in the first year before | Days in the second year before | Weighted total | Result |
|---|---|---|---|---|---|
| A | 120 | 150 | 180 | 120 + 50 + 30 = 200 | Resident |
| B | 100 | 90 | 60 | 100 + 30 + 10 = 140 | Nonresident |
| C | 25 | 365 | 365 | 25 + 121.67 + 60.83 = 207.5 | Nonresident |
In scenario A, you meet both requirements, so you are a resident. In scenario B, the weighted total is less than 183, so you are a nonresident. In scenario C, the weighted total is 207.5, but you were in the U.S. for fewer than 31 days in the current year, so you are a nonresident.
Count your days of presence
Count each day you were physically present in the U.S. Do not count days when you were an exempt individual. For which visits to list in Sprintax, see Do I need to report all visits to the US in Sprintax?
Check if you are an exempt individual
An exempt individual is a person whose days in the U.S. do not count toward the test. Exempt status does not skip the test. It removes the exempt days from your count. The following table lists the exempt periods.
| Group | Visa types | Exempt period |
|---|---|---|
| Students | F-1, J-1 (student), and M | Any part of up to 5 calendar years during your lifetime. The years do not need to be consecutive. |
| Other J and Q visa holders | J (not a student) and Q | Any part of 2 calendar years out of every 6. |
Any part of a calendar year counts as a full year. If you arrive in December, that calendar year uses one of your exempt years. Visa types that are not in the table, such as H-1B, have no exempt period.
Days you spent in the U.S. during exempt years count as zero in later calculations. For example, if you were an F-1 student for five calendar years, your sixth calendar year depends only on the days you spend in the U.S. in that sixth year. You need at least 183 days in that year to meet the test. For students on OPT, see I am currently on OPT, can I still use Sprintax?
Enter your visits in Sprintax
The result depends on the visits you report, so accurate dates matter. In Step 1 - Residency, in the Residency Status section, enter all your U.S. entry and exit dates. Include visits from previous years, because earlier visits on exempt visas affect your result.
Check your entries if the result looks wrong
If Sprintax classifies you as a resident and you expect to be a nonresident, confirm each of the following points:
Each entry date and exit date is correct.
You entered all visits from the two preceding years.
You entered earlier visits on an exempt visa, such as F-1 or J-1.
The visa types you selected match your visa documents.
For the reasons Sprintax gives for a resident result, see Why does Sprintax say I am a resident for tax purposes? If your entries are correct, see What should I do if I am considered a resident for tax purposes?