Tools · United States Tax Residence
United States Tax Residency Test
The Substantial Presence Test weights days across three years. Because prior-year days count at a third and a sixth, a repeating pattern of a few months a year can make you a US tax resident without any single year approaching 183 days.
Looking for the full explanation? Read the complete guide to United States tax residency, which covers each limb of the test in detail alongside this tool.
Status
Are you a US citizen or lawful permanent resident (green card holder)?
The United States taxes citizens and green card holders on worldwide income regardless of where they live. If either applies, the day-count test is not what determines your position.
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Residency tests for other countries
- United States residency: full guide and FAQs
- All tax residency tests
- United Kingdom — Statutory Residence Test
- Ireland — Tax Residence Test
- Spain — Tax Residence Test
- Australia — Residency Tests
- Portugal — Tax Residence Test
- United Arab Emirates — Tax Residency Test
- South Africa — Residency Tests
- France — Domicile Fiscal Test
- Italy — Tax Residence Test
- Canada — Residency Test
- India — Residential Status Test
- Germany — Unlimited Tax Liability Test
- Switzerland — Tax Liability Test
- Cyprus — Tax Residence Test
- Thailand — Tax Residence Test