🇺🇸 United States: visa and tax day limits
Ready-made rules count your days against the limits the law names. They don't decide your visa or residency status, and many laws add conditions a day count can't see.
Ready-Made Rules
- TaxUnited States: substantial presence testUnder 183 weighted days: this year, 1/3 of last, 1/6 of the one before
- VisaUnited States: 90 days per visit (Visa Waiver)Up to 90 days per Visa Waiver Program admission
- TaxUnited States: 330 full days abroad (FEIE)At least 330 full days abroad in any 12 months
- TaxNew York City: 184 days (statutory resident)Under 184 days in New York City each calendar year
California
Connecticut
Delaware
Kentucky
Massachusetts
Missouri
New York
North Carolina
North Dakota
Oregon
Pennsylvania
Rhode Island
Vermont
Virginia
What the rules say
Visitor stays
Visits to the United States are commonly made either on a B-1/B-2 visitor visa or, for eligible nationalities, under the Visa Waiver Program with an approved ESTA. Visa Waiver stays are limited to 90 days, generally cannot be extended or changed to another status, and a short trip to Canada, Mexico or nearby islands usually does not restart the 90 days. On a visa, the officer at entry sets how long you may stay (shown on your I-94 record), not the visa's expiry date.
Reviewed September 24, 2026
State-level day counts
Some US states apply their own residency tests. New York, for example, can treat you as a resident for tax if you keep a permanent place of abode there for substantially all of the year and spend more than 183 days (184 or more) in the state, and any part of a day counts. Day counts alone don't decide it. Turn on Show U.S. States in Regions & Territories to count your days per state.
Reviewed September 24, 2026
Tax residency
For people who are neither US citizens nor green-card holders, the substantial presence test adds all days in the current calendar year, one-third of the days in the previous year and one-sixth of the days in the year before that. A total of 183 or more, with at least 31 days in the current year, generally meets it, subject to exceptions. A Stay Limit rule can show your US days per year, but it does not apply this weighting.
Reviewed September 24, 2026
Absences
For lawful permanent residents, long absences from the US can affect status. As a general guide, absences of six months or more may disrupt the continuous residence needed for naturalization, and an absence of more than a year can lead to a finding that permanent residence was abandoned; shorter absences can matter too, depending on intent. A re-entry permit obtained before leaving lets a permanent resident apply to return during its validity without a returning resident visa. An Absence Rule in Stay Limit Manager can track your longest single trip away.
Reviewed September 24, 2026
Track your days against any of these rules
Add any of them in Track Country Days and it counts your days for you — automatically, on your device. Free download on iOS and Android.