Substantial Presence Test Day-Count Guide
Count U.S. days, exempt periods, closer connection, and dual-status questions.
The practical answer
Count U.S. days, exempt periods, closer connection, and dual-status questions. Confirm the facts and evidence first, apply the relevant rule second, and document the decision and follow-through.
Decisions to organize
Use these decision points to turn the topic into verifiable actions.
- Retain passport and I-94 evidence
- Apply the current-year formula
- Flag treaty and exempt-individual issues
Evidence checklist
- Passport, visa, I-94, and travel-day history
- Pay statements and work-location calendar
- Foreign income, tax, and account statements
- Immigration petitions and sponsorship receipts
- Prior federal and state returns
Issues to flag for review
- Treating a visa as a tax-residency answer
- Assuming company ownership authorizes work
- Missing foreign-account reporting
- Using tax advice as immigration advice
Frequently asked questions
What should I review before acting?
Count U.S. days, exempt periods, closer connection, and dual-status questions.
When should professional review be added?
Add review when facts, forms, deadlines, elections, or consequences remain uncertain.
Sources and important note
General educational material based on the official sources below. Confirm tax-year facts and your individual circumstances before filing or acting.
Turn the guide into a plan.
Bring the records, questions, and deadlines that apply.