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Substantial Presence Test for Tax Year 2025

The Office of International Students, Scholars & Programs does not advise on filing taxes nor review tax forms, as our staff are not qualified to provide tax assistance and guidance. This is a separate legal profession in the U.S. The following information and resources are provided to help you understand your U.S. tax obligations. Other resources for international student and scholar tax information can be found on the IRS website.
Information on this website is usually updated in February to reflect the year's tax filing period.

What is the Substantial Presence Test?

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 2025 and cumulative (total) of 183 days for the years 2023, 2024, and 2025, 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.

ISSP also recommends using Sprintax Returns - Tax Filing (different than Sprintax Calculus) to determine if you are a resident or non-resident for tax purposes. You should be able to access this feature for free.

For more information on federal tax status, please see the International section of the IRS website, and also the Substantial Presence Test section.

Calculate Your Days of Presence

To count your days of presence, follow the chart below.

To determine your number of days of presence in the U.S., add your number of days in the US in the current tax year, to your number of days in the US during the previous tax year (divided by 3), to your number of days in the US two years ago (divided by 6).
+ (Number of Days in the U.S. in 2025)
+ (Number of Days in the U.S. in 2024) divided by 3
+ Number of days in the U.S. in 2023) 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 the time counted toward the Substantial Presence Test for students and scholars in F-1 and J-1 status (and their dependents). Therefore...

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. to begin your studies after December 31, 2020.
  • You are a J-1 scholar who entered the U.S. after December 31, 2023.

You are likely a resident alien for tax purposes if:

  • You are an F-1 or J-1 student who entered the U.S. to begin your studies before December 31, 2020.
  • You are a J-1 scholar who entered the U.S. before December 31, 2023.
  • You became a permanent resident (“green card” holder) in 2025.
  • Some tax treaties enable citizens of certain countries to claim resident tax status even if they do not pass the Substantial Presence Test.

Learn More about Taxes

Tax Filing Deadlines: Federal tax forms must typically be filed by April 15 and Virginia tax forms must typically be filed by May 1 every year. If you also lived or worked in other U.S. states, their deadlines may vary.