Substantial Presence Test and Visa Days: Evidence-First Guide
Calculate the three-year day-count formula, then test exempt-individual, closer-connection, dual-status, and treaty questions using the correct visa history.
The practical answer
Calculate the three-year day-count formula, then test exempt-individual, closer-connection, dual-status, and treaty questions using the correct visa history. 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.
- Count current-year and lookback-year days with the statutory weighting
- Document visa category and any excluded-day period
- Escalate closer-connection, treaty, dual-status, and student-professional issues
Evidence checklist
- Passport, I-94, visa, DS-2019 or I-20, and travel history
- Prior-year returns, Form 8843 records, and days-in-country calendar
- Foreign residence, tax home, family, and employment ties
Forms and deadlines
- Use Form 8843 or other forms only when current instructions require them
- Calendar dual-status and treaty disclosure requirements
- Keep the day-count workpaper with the filed return
Issues to flag for review
- Treating a visa, citizenship, or company formation as the tax-residency answer
- Assuming company ownership creates work authorization
- Missing worldwide-income, FBAR, Form 8938, or foreign tax-credit reporting
- Using a generic day count without testing visa exceptions and state domicile
- Treating tax advice as immigration advice or vice versa
Frequently asked questions
What should I review before acting?
Calculate the three-year day-count formula, then test exempt-individual, closer-connection, dual-status, and treaty questions using the correct visa history.
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.