Dung (Donny) Nguyen

Senior Software Engineer

Substantial Presence Test (SPT) – Explained Simply

The Substantial Presence Test (SPT) is a rule used by the IRS to determine if a foreign national (like an H-1B, F-1, or J-1 visa holder) qualifies as a U.S. tax resident (and must pay taxes like a citizen).


How It Works

You meet the SPT (and become a resident alien for tax purposes) if you were physically present in the U.S. for:

  1. At least 31 days in the current year, AND
  2. 183+ days over 3 years (current year + 2 prior years), calculated as:
    • All days in the current year, +
    • 1/3 of days from the previous year, +
    • 1/6 of days from the year before that.

Example Calculation (2024 Tax Year)

Year Days Present Weighted Days
2024 180 days 180 (full)
2023 120 days 40 (120 ÷ 3)
2022 60 days 10 (60 ÷ 6)
Total 230 days

Result: You pass the SPT (230 > 183) and are a tax resident for 2024.


Who Is Exempt?

Some visa holders don’t count days toward the SPT, including:

⚠️ Important: Even if exempt, you must file Form 8843 to prove your status.


Why It Matters

Common Scenarios

Visa First Years Later Years
F-1 OPT Nonresident (exempt) Resident (if SPT passed after 5 years)
H-1B Resident (usually passes SPT Year 1) Resident
J-1 Depends on category (often exempt) Resident if SPT passed

What If You Pass the SPT Mid-Year?

You may be a dual-status alien (part-year resident + part-year nonresident). In this case:


Key Takeaways

  1. The SPT decides if you’re a U.S. tax resident.
  2. F-1/J-1 students are usually exempt early on but must track their 5-year limit.
  3. H-1B workers almost always become residents in their first year.
  4. File Form 8843 if exempt to avoid errors.