{"id":9570,"date":"2026-05-22T13:57:17","date_gmt":"2026-05-22T13:57:17","guid":{"rendered":"https:\/\/arora.law\/newsite\/?p=9570"},"modified":"2026-05-22T15:44:21","modified_gmt":"2026-05-22T15:44:21","slug":"a-comprehensive-guide-to-the-substantial-presence-test","status":"publish","type":"post","link":"https:\/\/arora.law\/newsite\/a-comprehensive-guide-to-the-substantial-presence-test\/","title":{"rendered":"A Comprehensive Guide to the Substantial Presence Test"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9570\" class=\"elementor elementor-9570\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7176593 e-flex e-con-boxed e-con e-parent\" data-id=\"7176593\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8bf38cb elementor-widget elementor-widget-text-editor\" data-id=\"8bf38cb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Do you often travel to the U.S. for work or other reasons? If so, it&#8217;s crucial to know your U.S. tax residency status. For non-U.S. citizens, your residency status significantly influences your tax obligations. Understanding the substantial presence test rules can help you steer clear of any unwelcome surprises.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ed96a1 elementor-widget elementor-widget-text-editor\" data-id=\"2ed96a1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>What Does It Mean to Be a Tax Resident in the U.S.?<\/h3>\n<p>When a person qualifies as a U.S. tax resident, he is taxed based on his worldwide income. This means he should report all income earned both inside and outside the U.S. to the Internal Revenue Service (\u201cIRS\u201d).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8a0a802 elementor-widget elementor-widget-text-editor\" data-id=\"8a0a802\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>How Is Tax Residency Determined?<\/h3><p>There are two primary criteria for determining tax residency in the U.S.:<\/p><ul><li><a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/us-tax-residency-green-card-test\" target=\"_blank\" rel=\"noopener\">The\u00a0Green Card Test.<\/a><\/li><li><a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/substantial-presence-test\" target=\"_blank\" rel=\"noopener\">The\u00a0Substantial Presence Test.<\/a><\/li><\/ul><p>If you meet either of these criteria, you qualify as a resident for U.S. income tax purposes. If you don&#8217;t, you&#8217;re classified as non-resident for tax purposes.<\/p><p>This article will focus on explaining the Substantial Presence Test, its criteria, and its implications for taxpayers.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-23d28d0 elementor-widget elementor-widget-text-editor\" data-id=\"23d28d0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>What is the Substantial Presence Test?<\/h3>\n<p>The Substantial Presence Test is a test employed by the IRS (under&nbsp;<a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/7701\">26 USC \u00a77701(b)(7)(A))<\/a> to decide whether someone should be treated as a U.S. tax resident. If you spend a certain amount of time in the U.S., you may create a U.S. residency for tax purposes.<\/p>\n<p>For example, if a foreign consultant regularly visits the U.S. to work with tech companies in Silicon Valley, he could become a U.S. tax resident if his time in the U.S. surpasses the threshold set by the IRS. This would require him to pay taxes on his entire global income, not just his earnings in the U.S.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-551c52b elementor-widget elementor-widget-text-editor\" data-id=\"551c52b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Understanding the Substantial Presence Test Criteria<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><h3>\u00a0<\/h3><p><span style=\"font-weight: 400;\">According to <\/span><a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/7701\"><span style=\"font-weight: 400;\">26 USC \u00a77701(b)(3)<\/span><\/a><span style=\"font-weight: 400;\">, you may qualify as a U.S. tax resident under the Substantial Presence Test when:\u00a0<\/span><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">You are physically present in the U.S. for at least 31 days during the current year, and\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The sum of the following equals or exceeds 183 days:\u00a0\u00a0<\/span><\/li><\/ol><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">All days present for the current year, plus\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">1\/3 of the days present for the first preceding year, plus\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">1\/6 of the days present for the second preceding year. <\/span><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-07f7341 elementor-widget elementor-widget-text-editor\" data-id=\"07f7341\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>How It Works<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">The test requires you to spend at least 31 days in the U.S. for the current year and a total of 183 days over the past three years,\u00a0\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Consider this scenario:\u00a0\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">You visited the U.S. for a certain period over the last few years until 2025. Your days will be calculated as follows:\u00a0\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0\u00a0<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Current year (2025): You were present in the U.S. for 35 days in 2025, so all your 35 days will be counted.\u00a0\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prior year (2024): You spent 90 days in the U.S. in 2024. Only one-third of those 90 days will be counted, which amounts to 30 days.\u00a0\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Two years ago (2023): You spent 60 days in the U.S. in 2023. Only one-sixth of 60 days will be counted, which amounts to 10 days.\u00a0\u00a0<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">\u00a0\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">If the total calculated days are 183 or more, you pass the substantial presence test and are considered a U.S. tax resident.\u00a0\u00a0\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">In the above example, you were in the U.S. for 35 days during the current year, 30 days in the previous year, and 10 days in the year before that. Thus, your total number of days will be 75, which is less than the required 183 days. You will therefore not be treated as a U.S. resident for tax purposes.\u00a0\u00a0\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d43ab6 elementor-widget elementor-widget-text-editor\" data-id=\"7d43ab6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Example Scenarios:<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><b>Scenario 1<\/b><span style=\"font-weight: 400;\">: If you were in the U.S. for 80 days in 2022, 30 days in 2021, and 120 days in 2020, your total would be:\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">2022 = 80 days\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">2021 = 30 days \u00f7 3 = 10 days\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">2020 = 120 days \u00f7 6 = 20 days\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Total = 110 days, so you\u00a0would\u00a0not qualify\u00a0under the Substantial Presence Test in 2022 and are considered as a non-U.S. tax resident.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><b>Scenario 2<\/b><span style=\"font-weight: 400;\">: If you spent 180 days in the U.S. each year for 2022, 2021, and 2020, the calculation would be:\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">2022 = 180 days\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">2021 = 180 days \u00f7 3 = 60 days\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">2020 = 180 days \u00f7 6 = 30 days\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Total = 270 days\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Total = 270 days, so you\u00a0would\u00a0qualify\u00a0under the Substantial Presence Test in 2022 and be considered a U.S. tax resident unless another exception applies.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><b>Scenario 3<\/b><span style=\"font-weight: 400;\">: Sarah lives and works in Dubai, earning her income entirely outside of the United States. She frequently visits the U.S. to spend time with her fianc\u00e9, who is a U.S. citizen.\u00a0\u00a0\u00a0<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Let\u2019s assume she spent 180 days in the U.S. each year in 2019, 2020, and 2021. For the 2021 test, she would count all 180 days in 2021, 60 days from 2020 (\u2153 of 180), and 30 days from 2019 (\u2159 of 180). Her total is 270 days, making her a U.S. tax resident for 2021.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">As a U.S. tax resident, Sarah is required to report all income earned worldwide, including her UAE income, on her U.S. tax return (Form 1040). This could potentially lead to taxation of her UAE income in the U.S. <\/span><span style=\"font-weight: 400;\">\u2014an unintended tax consequence, as she has no U.S.-source income but still faces U.S. taxation.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-786877a elementor-widget elementor-widget-text-editor\" data-id=\"786877a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Example Scenarios:<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><b>Scenario 1<\/b><span style=\"font-weight: 400;\">: If you were in the U.S. for 80 days in 2022, 30 days in 2021, and 120 days in 2020, your total would be:\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">2022 = 80 days\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">2021 = 30 days \u00f7 3 = 10 days\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">2020 = 120 days \u00f7 6 = 20 days\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Total = 110 days, so you\u00a0would\u00a0not qualify\u00a0under the Substantial Presence Test in 2022 and are considered as a non-U.S. tax resident.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><b>Scenario 2<\/b><span style=\"font-weight: 400;\">: If you spent 180 days in the U.S. each year for 2022, 2021, and 2020, the calculation would be:\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">2022 = 180 days\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">2021 = 180 days \u00f7 3 = 60 days\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">2020 = 180 days \u00f7 6 = 30 days\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Total = 270 days\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Total = 270 days, so you\u00a0would\u00a0qualify\u00a0under the Substantial Presence Test in 2022 and be considered a U.S. tax resident unless another exception applies.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><b>Scenario 3<\/b><span style=\"font-weight: 400;\">: Sarah lives and works in Dubai, earning her income entirely outside of the United States. She frequently visits the U.S. to spend time with her fianc\u00e9, who is a U.S. citizen.\u00a0\u00a0\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Let\u2019s assume she spent 180 days in the U.S. each year in 2019, 2020, and 2021. For the 2021 test, she would count all 180 days in 2021, 60 days from 2020 (\u2153 of 180), and 30 days from 2019 (\u2159 of 180). Her total is 270 days, making her a U.S. tax resident for 2021.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">As a U.S. tax resident, Sarah is required to report all income earned worldwide, including her UAE income, on her U.S. tax return (Form 1040). This could potentially lead to taxation of her UAE income in the U.S. <\/span><span style=\"font-weight: 400;\">\u2014an unintended tax consequence, as she has no U.S.-source income but still faces U.S. taxation.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d5901d1 elementor-widget elementor-widget-text-editor\" data-id=\"d5901d1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Exceptions to the Substantial Presence Test<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Even if you qualify as a U.S. resident under the Substantial Presence Test, you may still be treated as a non-resident if you qualify for certain exceptions. Let\u2019s understand some of them, which are as follows:\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Closer Connection Exception<\/b><span style=\"font-weight: 400;\">: <\/span><span style=\"font-weight: 400;\">If you were in the U.S. for fewer than 183 days during the year, you may not be classified as a U.S. resident. This applies if you had a <\/span><a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/closer-connection-exception-to-the-substantial-presence-test\"><span style=\"font-weight: 400;\">closer connection<\/span><\/a><span style=\"font-weight: 400;\"> to a foreign country where your tax home was located. <\/span><span style=\"font-weight: 400;\">See\u00a0 <\/span><a href=\"https:\/\/www.law.cornell.edu\/cfr\/text\/26\/301.7701(b)-2\"><span style=\"font-weight: 400;\">26 CFR \u00a7 301.7701(b)-2<\/span><\/a><span style=\"font-weight: 400;\">\u00a0<\/span><\/li><\/ol><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><b>Example<\/b><span style=\"font-weight: 400;\">:\u00a0<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Maria, a non-U.S. citizen, spends 120 days in the U.S. each year for business. Her primary residence and family are in Spain. Maria does not have a green card or any intent to move to the U.S. <\/span><span style=\"font-weight: 400;\">Here, she has a stronger connection to Spain as her family, permanent home, and financial interests are all there. In that case, the IRS would recognize her closer connection to Spain, rather than the U.S., exempting her from being classified as a U.S. tax resident.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">The closer connection exception is a valuable tool for non-residents who wish to spend significant time in the U.S. without becoming tax residents.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">To claim this exception, file Form 8840: <\/span><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-8840\"><span style=\"font-weight: 400;\">Closer Connection Exception Statement for Aliens<\/span><\/a> <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-8840\"><span style=\"font-weight: 400;\">with the IRS, explaining your c<\/span><\/a><span style=\"font-weight: 400;\">loser connection to a foreign country.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/tax-treaties\"><span style=\"font-weight: 400;\">Tax Treaty Exception<\/span><\/a><span style=\"font-weight: 400;\">: If you&#8217;re a resident of a country that has a tax treaty with the U.S. and meets the residency criteria of both countries, you can choose to be treated as a non-U.S. tax resident. This can be achieved by utilizing the &#8220;tie-breaker&#8221; rule under the treaty.\u00a0<\/span><\/p><p><i><span style=\"font-weight: 400;\">See<\/span><\/i> <a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/7701\"><span style=\"font-weight: 400;\">IRC \u00a77701(b)(6)<\/span><\/a><span style=\"font-weight: 400;\">\u00a0and\u00a0<\/span><a href=\"https:\/\/www.law.cornell.edu\/cfr\/text\/26\/301.7701(b)-7\"><span style=\"font-weight: 400;\">Treas. Reg. \u00a7301.7701(b)-7<\/span><\/a><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><b>Example<\/b><span style=\"font-weight: 400;\">: John is a dual resident of the U.S. and Germany but has his family and main residence in Germany. Under the tax treaty&#8217;s tie-breaker rule, he can be considered a tax resident of only one country and avoid double taxation.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Under the tie-breaker rules of the U.S.-Germany tax treaty John would be considered a tax resident of Germany because his permanent home and the majority of his personal and economic ties\u2014his \u201ccenter of vital interests\u201d\u2014are in Germany. This determination would help avoid double taxation on his income.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Exempt Individuals under the Substantial Presence Test<\/b><\/li><\/ol><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">You may be considered an <\/span><a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/substantial-presence-test\"><span style=\"font-weight: 400;\">exempt<\/span><\/a><span style=\"font-weight: 400;\"> individual if you fall under the following categories:\u00a0\u00a0<\/span><\/p><p>\u00a0<\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">You&#8217;re temporarily in the U.S. as a government official (under an \u201cA\u201d or \u201cG\u201d visa, other than individuals holding \u201cA-3\u201d or \u201cG-5\u201d class visas.) (<\/span><a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/7701\"><span style=\"font-weight: 400;\">26 USC \u00a77701(b)(5)(B)<\/span><\/a><span style=\"font-weight: 400;\">).<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">You&#8217;re temporarily in the U.S. as a teacher (under a \u201cJ\u201d or \u201cQ\u201d visa),\u00a0 (<\/span><a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/7701\"><span style=\"font-weight: 400;\">26 USC \u00a77701(b)(5)(C).<\/span><\/a><span style=\"font-weight: 400;\">\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">You&#8217;re temporarily in the U.S. as a student (under an \u201cF,\u201d \u201cJ,\u201d \u201cM,\u201d or \u201cQ\u201d visa) (<\/span><a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/7701\"><span style=\"font-weight: 400;\">26 USC \u00a77701(b)(5)(D).<\/span><\/a><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">You&#8217;re temporarily in the U.S. as a professional athlete to participate in a charitable sports event (<\/span><a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/7701\"><span style=\"font-weight: 400;\">26 USC \u00a77701(b)(5)(A)(iv)<\/span><\/a><span style=\"font-weight: 400;\">).<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Generally, you should not count days in which you are considered an exempt individual for the purpose of the substantial presence test.\u00a0<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">If you fall under any of the above exempt categories, you should file <\/span><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-8843\"><span style=\"font-weight: 400;\">Form 8843<\/span><\/a><span style=\"font-weight: 400;\"> to claim this exemption.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b6aab01 elementor-widget elementor-widget-text-editor\" data-id=\"b6aab01\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>When Not to Count Days in the U.S. for the Substantial Presence Test<\/b><\/p><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">You should not include the following days when calculating your days of substantial presence test, as per\u00a0 (<\/span><a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/7701\"><span style=\"font-weight: 400;\">26 USC \u00a7\u00a77701(b)(7)(B)<\/span><\/a><span style=\"font-weight: 400;\">\u00a0and\u00a0<\/span><a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/7701\"><span style=\"font-weight: 400;\">7701(b)(7)(C)<\/span><\/a><span style=\"font-weight: 400;\">):\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">You commute from Canada or Mexico to work in the United States.\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">You are in transit in the U.S. for less than 24 hours (usually when you are in transit between two countries outside the U.S.)\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">You are a crew member of a foreign vessel.\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">You are incapable to leave due to a medical condition that arose in the U.S.(<\/span><a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/7701\"><span style=\"font-weight: 400;\">26 USC \u00a77701(b)(3)(D)(ii)<\/span><\/a><span style=\"font-weight: 400;\">\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">You qualify as an &#8220;exempt individual&#8221;, as detailed in the above section.\u00a0<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c17e1d9 elementor-widget elementor-widget-text-editor\" data-id=\"c17e1d9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>U.S. Tax Obligations if You Meet the Substantial Presence Test<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">If you qualify under the Substantial Presence Test, you are required to report your worldwide income on <\/span><a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/f1040.pdf\"><span style=\"font-weight: 400;\">Form 1040 .<\/span><\/a><span style=\"font-weight: 400;\"> You may also be required to comply with <\/span><a href=\"https:\/\/arora.law\/do-i-need-to-file-an-fbar-to-declare-my-foreign-bank-accounts\/\"><span style=\"font-weight: 400;\">FBAR<\/span><\/a><span style=\"font-weight: 400;\"> and FATCA reporting.\u00a0\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><b>Strategic Planning to Avoid Meeting the Substantial Presence Test<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">If you intend to stay in the U.S. without establishing tax residency, consider these strategies:\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Track Your Days in the U.S.<\/b><span style=\"font-weight: 400;\">: Keep an accurate record of your time spent in the U.S. to avoid unintentional residency.\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Limit Your U.S. Visits<\/b><span style=\"font-weight: 400;\">: Minimize your U.S. travel. Plan trips strategically and use videoconferencing where possible.\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Check for Exemptions<\/b><span style=\"font-weight: 400;\">: Be aware of exceptions that might apply to your situation. Consider filing the appropriate forms if you qualify for exemptions.\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Consult a Tax Expert<\/b><span style=\"font-weight: 400;\">: A professional can help you plan your travel and understand exceptions to the Substantial Presence Test.\u00a0\u00a0<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6fbf4cda e-flex e-con-boxed e-con e-parent\" data-id=\"6fbf4cda\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7237a03 elementor-widget elementor-widget-text-editor\" data-id=\"7237a03\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Conclusion<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><h3>\u00a0<\/h3><p><span style=\"font-weight: 400;\">Understanding the Substantial Presence Test is crucial for anyone who spends significant time in the United States. This IRS test determines whether non-U.S. citizens are considered tax residents, potentially subjecting their worldwide income to U.S. taxation.<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">To avoid unexpected tax consequences, consult a qualified tax professional to devise a strategy that aligns with your travel needs while optimizing your tax position. Contact Arora Law P.C. today for a comprehensive tax consultation and ensure you comply with the latest U.S. tax residency rules.\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-591f6feb e-flex e-con-boxed e-con e-parent\" data-id=\"591f6feb\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7663e721 elementor-widget elementor-widget-text-editor\" data-id=\"7663e721\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><em><strong>Disclaimer:<\/strong> The information provided in this article is for general informational purposes only and does not include legal advice. This article does not comprise an attorney-client relationship between the reader and Arora Law P.C. or its attorneys. If you have specific questions regarding your individual situation, please consult with a licensed attorney.<\/em><\/p><p><em>The information in this article is current as of the publication date. U.S. Tax laws and regulations change frequently, and readers should confirm whether any updates have occurred since.<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7dcf15b4 elementor-widget elementor-widget-post-info\" data-id=\"7dcf15b4\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-1b5ba5c elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t<a href=\"https:\/\/arora.law\/newsite\/2026\/05\/22\/\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-calendar\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M12 192h424c6.6 0 12 5.4 12 12v260c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V204c0-6.6 5.4-12 12-12zm436-44v-36c0-26.5-21.5-48-48-48h-48V12c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v52H160V12c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v52H48C21.5 64 0 85.5 0 112v36c0 6.6 5.4 12 12 12h424c6.6 0 12-5.4 12-12z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t<span class=\"elementor-post-info__item-prefix\">Publication Date<\/span>\n\t\t\t\t\t\t\t\t\t\t<time>May 22, 2026<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Navigating the U.S. tax system as a foreign national can feel like a daunting task. Whether you\u2019re a resident or a non-resident alien in the U.S., understanding the Individual Taxpayer Identification Number (ITIN) <\/p>\n","protected":false},"author":1,"featured_media":7804,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[44],"tags":[],"class_list":["post-9570","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-outbound-articles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>A Comprehensive Guide to the Substantial Presence Test - Arora Law P.C<\/title>\n<meta name=\"description\" content=\"Learn what an ITIN is, who needs it, and how it benefits foreign nationals in the U.S. Get trusted support for your ITIN application at Arora Law P.C.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/arora.law\/newsite\/a-comprehensive-guide-to-the-substantial-presence-test\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A Comprehensive Guide to the Substantial Presence Test - 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