Glossary · US Tax
Substantial Presence Test
The Substantial Presence Test is the day-counting test that determines whether a non-citizen is a US tax resident. Passing it makes someone a US resident taxed on worldwide income; failing it generally means non-resident status and Form 1040-NR.
In more detail
The Substantial Presence Test counts days of US physical presence over a three-year weighted period: all days this year, a third of last year, and a sixth of the year before, with 183 as the threshold. Meeting it makes a non-citizen a US tax resident, filing Form 1040 on worldwide income. Not meeting it generally means non-resident status and Form 1040-NR on US-source income only. A closer-connection exception or treaty tie-breaker can override the count.
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