Substantial Presence TestInternal Revenue Service 2025

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To meet this test, you must be physically present in the United States (U.S.) on at least: 31 days during the current year, and. 183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting: All the days you were present in the current year, and.
The IRS Substantial Presence Test generally means that you were present in the United States for at least 31 days in the current year and a minimum total of 183 days over 3 years, using the following equation: 1 day = 1 day in the current year. 1 day = 1/3 day in the prior year.
Essentially, the SPT is an IRS formula used to determine if a person has been in the United States long enough to be taxed as a resident alien. 183 days during the three-year period that includes the current year and the two years immediately before that, counting: All the days you were present in the current year, and.
If you are not a U.S. Citizen, and you were physically present in the U.S. for at least 31 days in 2024 and cumulative (total) of 183 days for the years 2022, 2023, and 2024, you are likely a resident for tax purposes. If you were not present for this total of days, you are likely a non-resident for tax purposes.
Days of presence in the United States - Dont count the following days of presence in the United States for the substantial presence test: Days you commute to work in the United States from a residence in Canada or Mexico if you regularly commute from Canada or Mexico.

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PROVING RESIDENCY Such factors can include where your spouse and your children are, where they go to school, what are the locations of your bank accounts, where you go to church, where you visit your doctors, where you are registered to vote, where your car is registered, and so on.
You meet the physical presence test if you are physically present in a foreign country or countries 330 full days during any period of 12 consecutive months including some part of the year at issue. The 330 qualifying days do not have to be consecutive.

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