The Substantial Presence Test

The substantial presence test is used to find out if you are a non-resident alien or a resident alien by measuring how many days you’ve been in the United States. Depending on your status, you have different tax requirements and responsibilities.


The criteria are as follows:

If you have spent 30 days or less this year in the United States, you are a non-resident alien.

If you have spent 31 days or more this year in the United States, you are a resident alien.

In the past 3 years, including this year, if you have spent 183 days or more in the U.S., you are a resident alien.


This is calculated with the following formula:

No. days this year +
(No. of days last year)/3 +
(No. of days 2 years ago)/6

As an F-1 Visa Holder, your first 5 years in the United States are not counted.

However, in order for the IRS to know your F-1 Visa status, you will need to submit Form 8843 every year.