US Tax Residency
Substantial Presence Test Calculator
Determines US tax residency under IRC §7701(b) using the day-count test on the I-94 travel history.
I-94 travel history
Pull the client’s record at i94.cbp.dhs.gov and paste the table here. The parser handles the standard CBP four-column format (row number, date, type, location).
What the SPT does not capture. This calculator implements the day-count formula under IRC §7701(b)(3). It does not auto-apply: (1) the exempt-individual rules for F/J/M/Q students and trainees, A/G diplomats, or professional athletes — tag those periods as exempt before calculating; (2) the Closer Connection Exception, which can preserve nonresident status even when SPT is met if the client maintains a tax home and closer ties abroad and stays under 183 days in the current year; (3) tax treaty tiebreaker rules; (4) the First-Year Choice and Dual-Status elections; (5) green card test (separate path to resident status). Verify final residency with the engagement letter before filing.