United States: substantial presence test
Under 183 weighted days: this year, 1/3 of last, 1/6 of the one before
About This Rule
You meet the substantial presence test if you are in the U.S. at least 31 days in the calendar year and 183 days over three years, counting all days this year, 1/3 of the days last year and 1/6 of the days the year before. Any part of a day counts, but the app can't see days that don't, such as days as an exempt individual (for example a student on an F or J visa), regular commuting from Canada or Mexico, or under 24 hours in transit. It applies to people who aren't U.S. citizens or green card holders, and the closer connection exception or a tax treaty can still make you a nonresident.
Sources
Reviewed September 30, 2026
Track this rule in the app
Add this rule in Track Country Days and it counts your days for you — automatically, on your device. Free download on iOS and Android.
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.
More rules for United States
- 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: 184 days (statutory resident)Under 184 days in New York State each calendar year
- TaxNew York City: 184 days (statutory resident)Under 184 days in New York City each calendar year
- TaxNew York: 30 days (domiciled, living elsewhere)Up to 30 days in New York State each calendar year
- TaxCalifornia: more than 9 months (presumed resident)Up to 273 days (about 9 months) in California each calendar year
- TaxCalifornia: 45 days back (546-day work contract)Up to 45 days back in California each calendar year of the contract
- TaxDelaware: more than 183 days (statutory resident)Up to 183 days in Delaware each calendar year
- TaxHawaii: more than 200 days (presumed resident)Up to 200 days in Hawaii each calendar year
- TaxIowa: more than 183 days (abode presumption)Up to 183 days in Iowa each calendar year
- TaxMaine: more than 183 days (statutory resident)Up to 183 days in Maine each calendar year
- TaxMaryland: 183 days (statutory resident)Under 183 days in Maryland each calendar year
- TaxMinnesota: more than half the year (statutory resident)Under 183 days in Minnesota each calendar year
- TaxNew Jersey: more than 183 days (statutory resident)Up to 183 days in New Jersey each calendar year
- TaxNorth Carolina: more than 183 days (presumed resident)Up to 183 days in North Carolina each calendar year
- TaxNorth Dakota: more than 7 months (statutory resident)Up to 210 days in North Dakota each calendar year
- TaxOregon: more than 200 days (full-year resident)Up to 200 days in Oregon each calendar year
- TaxOregon: 30 days (domiciled, living elsewhere)Up to 30 days in Oregon each calendar year
- TaxPennsylvania: more than 183 days (statutory resident)Up to 183 days in Pennsylvania each calendar year
- TaxConnecticut: more than 183 days (statutory resident)Up to 183 days in Connecticut each calendar year
- TaxConnecticut: 30 days (domiciled, living elsewhere)Up to 30 days in Connecticut each calendar year
- TaxIdaho: more than 270 days (statutory resident)Up to 270 days in Idaho each calendar year
- TaxKentucky: more than 183 days (statutory resident)Up to 183 days in Kentucky each calendar year
- TaxLouisiana: more than 6 months (resident)Up to 181 days (about 6 months) in Louisiana each calendar year
- TaxMassachusetts: more than 183 days (statutory resident)Up to 183 days in Massachusetts each calendar year
- TaxMissouri: more than 183 days (statutory resident)Up to 183 days in Missouri each calendar year
- TaxNebraska: more than 6 months (statutory resident)Up to 181 days (about 6 months) in Nebraska each calendar year
- TaxRhode Island: more than 183 days (statutory resident)Up to 183 days in Rhode Island each calendar year
- TaxVermont: more than 183 days (statutory resident)Up to 183 days in Vermont each calendar year
- TaxVirginia: more than 183 days (actual resident)Up to 183 days in Virginia each calendar year
- TaxWest Virginia: more than 183 days (statutory resident)Up to 183 days in West Virginia each calendar year