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United States tax residency day rules
Official source 1Official source 2CheckedInformational only, not legal or tax advice. Verify with official sources.
Day tests
Substantial presence requires at least 31 current-calendar-year days and at least 183 weighted days: current year + previous year / 3 + second previous year / 6.
Official sourceCheckedHow days count
Any part-day counts, including arrival and departure. Exceptions include qualifying transit under 24 hours, regular cross-border commuters, certain crew, exempt individuals and qualifying medical inability to leave.
Official sourceCheckedOther factors and exceptions
Check the green-card test, exempt-person rules, closer-connection exception and treaty position separately.
Official source 1Official source 2CheckedOfficial sources
Official source 1Official source 2CheckedFor visits subject to the Schengen 90/180 rule.
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