The Substantial Presence Test is used to determine if you are a resident or non-resident for tax purposes.
If you are not a U.S. Citizen, and you were physically present in the U.S. for at least 31 days in 2012 and cumulative (total) of 183 days for the calendar years 2010, 2011, and 2012, 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. When counting your days present in the U.S., see below, as there are special rules related to your status that may reduce the number of days you count.
Calculate Your Days of Presence
To count your days of presence, follow the chart below.
|+||(Number of Days in the U.S. in 2012)|
|+||(Number of Days in the U.S. in 2011) divided by 3|
|+||Number of days in the U.S. in 2010) divided by 6|
|=||Total Days of Presence|
If your "Total Days of Presence" is 183 or greater, then you pass the Substantial Presence Test and are a resident alien for tax purposes. For more information on the Substantial Presence Test, see the IRS website.
However, there are exceptions to time counted toward the Substantial Presence Test for students and scholars in F-1 and J-1 status (and their dependents).
You are likely a non-resident alien for tax purposes if:
You are an F-1 or J-1 student who entered the U.S. after December 31, 2007.
- You are a J-1 scholar who entered the U.S. after December 31, 2010.
You are likely a resident alien for tax purposes if:
- You are an F-1 or J-1 student who entered the U.S. before December 31, 2007.
- You are a J-1 scholar who entered the U.S. before December 31, 2010.
- You became a permanent resident (“green card” holder) in 2012.
- Certain tax treaties enable citizens of certain countries to claim resident tax status even if they do not pass the Substantial Presence Test.