🕷️ Crawler Inspector

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Direct Parameter Lookup

Raw Queries and Responses

1. Shard Calculation

Query:

Response:

Calculated Shard: 119 (from laksa114)

2. Crawled Status Check

Query:

curl -X POST \
  'http://laksa119.int.ahrefs:8124/' \
  -H 'Content-Type: text/plain' \
  -H 'X-ClickHouse-Database: crawler3' \
  -H 'Authorization: Basic YXBpOg==' \
  -d 'SELECT getAhrefsURLFromUnparsed(src_unparsed) AS found_url, ifNull(toUnixTimestamp(download_stamp), 0) AS crawl_time, ifNull(toUnixTimestamp(props_url_first_seen), 0) AS first_indexed_time, download_http_code AS http_code, src_unparsed AS src_unparsed, src_root_hash AS src_root_hash, history_drop_reason AS history_drop_reason, meta_title AS meta_title, meta_descriptions AS meta_descriptions, attrs_boilerpipe_text AS attrs_boilerpipe_text, attrs_markdown AS attrs_markdown, attrs_readable_markdown AS attrs_readable_markdown, meta_canonical AS meta_canonical FROM crawler3.page_info_local FINAL PREWHERE (src_root_hash, src_unparsed) IN ((getAhrefsRootHashFromUnparsed(getAhrefsUnparsedNoserviceFromURL(\'https://www.irs.gov/individuals/international-taxpayers/substantial-presence-test\')), getAhrefsUnparsedNoserviceFromURL(\'https://www.irs.gov/individuals/international-taxpayers/substantial-presence-test\'))) FORMAT JSONEachRow'

Response:

{"found_url":"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/substantial-presence-test","crawl_time":1776532925,"first_indexed_time":1464717478,"http_code":200,"src_unparsed":"gov,irs!www,\/individuals\/international-taxpayers\/substantial-presence-test s443","src_root_hash":"796284942891862319","history_drop_reason":null,"meta_title":"Substantial presence test | Internal Revenue Service","meta_descriptions":["Understand the requirements for meeting the Substantial Presence test for the calendar year to qualify as a United States resident for tax purposes."],"attrs_boilerpipe_text":"You will be considered a United States resident for tax purposes if you meet the substantial presence test for the calendar year. To meet this test, you must be physically present in the United States (U.S.) on at least:\n31 days during the current year, and\n183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:\nAll the days you were present in the current year, and\n1\/3 of the days you were present in the first year before the current year, and\n1\/6 of the days you were present in the second year before the current year.\nExample:\nYou were physically present in the U.S. on 120 days in each of the years 2023, 2024 and 2025. To determine if you meet the substantial presence test for 2025, count the full 120 days of presence in 2025, 40 days in 2024 (1\/3 of 120), and 20 days in 2023 (1\/6 of 120). Since the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2025.\nDays of presence in the United States\nYou are treated as present in the U.S. on any day you are physically present in the country, at any time during the day. However, there are exceptions to this rule. Do not count the following as days of presence in the U.S. for the substantial presence test:\nDays you commute to work in the U.S. from a residence in Canada or Mexico if you regularly commute from Canada or Mexico.\nDays you are in the U.S. for less than 24 hours, when you are in transit between two places outside the United States.\nDays you are in the U.S. as a crew member of a foreign vessel.\nDays you are unable to leave the U.S. because of a medical condition that develops while you are in the United States.\nDays you are an exempt individual (see below).\nFor details on days excluded from the substantial presence test for other than exempt individuals, refer to\nPublication 519, U.S. Tax Guide for Aliens\n.\nThe term United States (U.S.) includes the following areas:\nAll 50 states and the District of Columbia.\nThe territorial waters of the United States.\nThe seabed and subsoil of those submarine areas that are adjacent to U.S. territorial waters and over which the United States has exclusive rights under international law to explore and exploit natural resources.\nThe term does not include U.S. territories or U.S. airspace.\nExempt individual\nDo not count days for which you are an exempt individual. The term \"exempt individual\" does\nnot\nrefer to someone exempt from U.S. tax, but to anyone in the following categories:\nAn individual temporarily present in the U.S. as a\nforeign government-related individual\nunder an “\nA\n” or “\nG\n” visa, other than individuals holding “\nA-3\n” or “\nG-5\n” class visas.\nA\nteacher or trainee\ntemporarily present in the U.S. under a \"J\" or \"Q\" visa, who substantially complies with the requirements of the visa.\nA\nstudent\ntemporarily present in the U.S. under an \"F,\" \"J,\" \"M,\" or \"Q\" visa, who substantially complies with the requirements of the visa.\nA\nprofessional athlete\ntemporarily in the U.S. to compete in a charitable sports event.\nIf you exclude days of presence in the U.S. for purposes of the substantial presence test because you were an exempt individual or were unable to leave the U.S. because of a medical condition or medical problem, you must include\nForm 8843, Statement for Exempt Individuals and Individuals With a Medical Condition\n, with your income tax return. If you do not have to file an income tax return, send Form 8843 to the address indicated in the instructions for Form 8843 by the due date for filing an income tax return.\nIf you do not timely file Form 8843, you cannot exclude the days you were present in the U.S. as an exempt individual or because of a medical condition that arose while you were in the U.S. This does not apply if you can show, by clear and convincing evidence that you took reasonable actions to become aware of the filing requirements and significant steps to comply with those requirements.\nCloser connection exception to the substantial presence test\nEven if you met the substantial presence test you can still be treated as a nonresident of the United States for U.S. tax purposes if you qualify for one of the following exceptions:\nThe closer connection exception. Please refer to\nCloser Connection Exception to the Substantial Presence Test\n.\nThe closer connection exception available only to students. Please refer to\nThe Closer Connection Exception to the Substantial Presence Test for Foreign Students\n.\nRelated","attrs_markdown":"[Skip to main content](https:\/\/www.irs.gov\/individuals\/international-taxpayers\/substantial-presence-test#main-content)\n\n![](https:\/\/www.irs.gov\/themes\/custom\/pup_base\/images\/us_flag_small.png)\n\nAn official website of the United States government\n\nHere's how you know\n\nHere's how you know\n\n![](https:\/\/www.irs.gov\/themes\/custom\/pup_base\/images\/icon-dot-gov.svg)\n\n**Official websites use .gov**\n\nA **.gov** website belongs to an official government organization in the United States.\n\n![](https:\/\/www.irs.gov\/themes\/custom\/pup_base\/images\/icon-https.svg)\n\n**Secure .gov websites use HTTPS**\n\nA **lock** (![Locked padlock icon](https:\/\/www.irs.gov\/themes\/custom\/pup_base\/images\/lock.svg)) or **https:\/\/** means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.\n\n[![Home](https:\/\/www.irs.gov\/themes\/custom\/pup_base\/IRS-Logo.svg) ![Home](https:\/\/www.irs.gov\/themes\/custom\/pup_irs\/images\/logo-print.svg)](https:\/\/www.irs.gov\/ \"Home\")\n\n## Information Menu\n- [Help](https:\/\/www.irs.gov\/help\/let-us-help-you \"Help\")\n- [News](https:\/\/www.irs.gov\/newsroom \"News\")\n- English\n  \n  - [Español](https:\/\/www.irs.gov\/es\/individuals\/international-taxpayers\/substantial-presence-test)\n  - [中文 (简体)](https:\/\/www.irs.gov\/zh-hans\/individuals\/international-taxpayers\/substantial-presence-test)\n  - [中文 (繁體)](https:\/\/www.irs.gov\/zh-hant\/individuals\/international-taxpayers\/substantial-presence-test)\n  - [한국어](https:\/\/www.irs.gov\/ko\/individuals\/international-taxpayers\/substantial-presence-test)\n  - [Русский](https:\/\/www.irs.gov\/ru\/individuals\/international-taxpayers\/substantial-presence-test)\n  - [Tiếng Việt](https:\/\/www.irs.gov\/vi\/individuals\/international-taxpayers\/substantial-presence-test)\n  - [Kreyòl ayisyen](https:\/\/www.irs.gov\/ht\/individuals\/international-taxpayers\/substantial-presence-test)\n- [Tax Pros](https:\/\/www.irs.gov\/tax-professionals)\n- Sign in\n  - [Individual](https:\/\/sa.www4.irs.gov\/ola)\n  - [Business](https:\/\/sa.www4.irs.gov\/bola)\n  - [Tax Pro](https:\/\/sa.www4.irs.gov\/taxpro)\n  - ## Access your tax information with an IRS account.\n    - Refunds\n    - Payments\n    - Tax records\n  - [Create account](https:\/\/www.irs.gov\/your-account)\n\n- Search\n- - Sign in\n    - [Individual](https:\/\/sa.www4.irs.gov\/ola)\n    - [Business](https:\/\/sa.www4.irs.gov\/bola)\n    - [Tax Pro](https:\/\/sa.www4.irs.gov\/taxpro)\n    - ## Access your tax information with an IRS account.\n      - Refunds\n      - Payments\n      - Tax records\n    - [Create account](https:\/\/www.irs.gov\/your-account)\n- Menu\n\n## Main 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[File](https:\/\/www.irs.gov\/individuals\/international-taxpayers\/substantial-presence-test)\n- [Overview](https:\/\/www.irs.gov\/filing)\n- INFORMATION FOR…\n- [Individuals](https:\/\/www.irs.gov\/individual-tax-filing)\n- [Business and self-employed](https:\/\/www.irs.gov\/businesses)\n- [Charities and nonprofits](https:\/\/www.irs.gov\/charities-and-nonprofits)\n- [International filers](https:\/\/www.irs.gov\/individuals\/international-taxpayers)\n- [Retirement](https:\/\/www.irs.gov\/retirement-plans)\n- [Governments and tax-exempt bonds](https:\/\/www.irs.gov\/government-entities)\n- [Indian Tribal Governments](https:\/\/www.irs.gov\/government-entities\/indian-tribal-governments)\n- FILING FOR INDIVIDUALS\n- [How to file](https:\/\/www.irs.gov\/filing\/individuals\/how-to-file)\n- [When to file](https:\/\/www.irs.gov\/filing\/individuals\/when-to-file)\n- [Where to file](https:\/\/www.irs.gov\/filing\/where-to-file-tax-returns-addresses-listed-by-return-type)\n- [Update your 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[Home](https:\/\/www.irs.gov\/)\n2. [File](https:\/\/www.irs.gov\/filing)\n3. [International taxpayers](https:\/\/www.irs.gov\/individuals\/international-taxpayers)\n4. Substantial presence test\n# Substantial presence test\n\n### More In File\n- [Individuals](https:\/\/www.irs.gov\/individual-tax-filing \"Individuals\")\n- [Businesses and self-employed](https:\/\/www.irs.gov\/businesses \"Businesses and self-employed\")\n- [Charities and nonprofits](https:\/\/www.irs.gov\/charities-and-nonprofits \"Charities and nonprofits\")\n- [International taxpayers](https:\/\/www.irs.gov\/individuals\/international-taxpayers \"International taxpayers\")\n  - [Individuals - international](https:\/\/www.irs.gov\/individuals\/international-individuals \"Individuals - international\")\n  - [Businesses - international](https:\/\/www.irs.gov\/businesses\/international-business \"Businesses - international\")\n  - [Foreign Account Tax Compliance Act (FATCA)](https:\/\/www.irs.gov\/businesses\/corporations\/foreign-account-tax-compliance-act-fatca \"Foreign Account Tax Compliance Act (FATCA)\")\n- [Governmental liaisons](https:\/\/www.irs.gov\/government-entities\/governmental-liaisons \"Governmental liaisons\")\n- [Federal, state and local governments](https:\/\/www.irs.gov\/government-entities\/federal-state-local-governments \"Federal, state and local governments\")\n- [Indian tribal governments](https:\/\/www.irs.gov\/government-entities\/indian-tribal-governments \"Indian tribal governments\")\n- [Tax exempt bonds](https:\/\/www.irs.gov\/tax-exempt-bonds \"Tax exempt bonds\")\n- [Taxpayer identification numbers (TIN)](https:\/\/www.irs.gov\/tin\/taxpayer-identification-numbers-tin \"Taxpayer identification numbers (TIN)\")\n\nYou will be considered a United States resident for tax purposes if you meet the substantial presence test for the calendar year. To meet this test, you must be physically present in the United States (U.S.) on at least:\n\n1. 31 days during the current year, and\n2. 183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:\n   - All the days you were present in the current year, and\n   - 1\/3 of the days you were present in the first year before the current year, and\n   - 1\/6 of the days you were present in the second year before the current year.\n## **Example:**\nYou were physically present in the U.S. on 120 days in each of the years 2023, 2024 and 2025. To determine if you meet the substantial presence test for 2025, count the full 120 days of presence in 2025, 40 days in 2024 (1\/3 of 120), and 20 days in 2023 (1\/6 of 120). Since the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2025.\n\n## Days of presence in the United States\nYou are treated as present in the U.S. on any day you are physically present in the country, at any time during the day. However, there are exceptions to this rule. Do not count the following as days of presence in the U.S. for the substantial presence test:\n\n- Days you commute to work in the U.S. from a residence in Canada or Mexico if you regularly commute from Canada or Mexico.\n- Days you are in the U.S. for less than 24 hours, when you are in transit between two places outside the United States.\n- Days you are in the U.S. as a crew member of a foreign vessel.\n- Days you are unable to leave the U.S. because of a medical condition that develops while you are in the United States.\n- Days you are an exempt individual (see below).\n\nFor details on days excluded from the substantial presence test for other than exempt individuals, refer to [Publication 519, U.S. Tax Guide for Aliens](https:\/\/www.irs.gov\/forms-pubs\/about-publication-519 \"About Publication 519, U.S. Tax Guide for Aliens\").\n\nThe term United States (U.S.) includes the following areas:\n\n- All 50 states and the District of Columbia.\n- The territorial waters of the United States.\n- The seabed and subsoil of those submarine areas that are adjacent to U.S. territorial waters and over which the United States has exclusive rights under international law to explore and exploit natural resources.\n\nThe term does not include U.S. territories or U.S. airspace.\n\n## Exempt individual\nDo not count days for which you are an exempt individual. The term \"exempt individual\" does **not** refer to someone exempt from U.S. tax, but to anyone in the following categories:\n\n- An individual temporarily present in the U.S. as a [foreign government-related individual](https:\/\/www.irs.gov\/individuals\/international-taxpayers\/exempt-individuals-foreign-government-related-individuals \"Exempt individuals: foreign government-related individuals\") under an “A” or “G” visa, other than individuals holding “A-3” or “G-5” class visas.\n- A [teacher or trainee](https:\/\/www.irs.gov\/individuals\/international-taxpayers\/exempt-individuals-teachers-and-trainees \"Exempt individuals: Teachers and trainees\") temporarily present in the U.S. under a \"J\" or \"Q\" visa, who substantially complies with the requirements of the visa.\n- A [student](https:\/\/www.irs.gov\/individuals\/international-taxpayers\/exempt-individual-who-is-a-student \"Exempt individual – Who is a student\") temporarily present in the U.S. under an \"F,\" \"J,\" \"M,\" or \"Q\" visa, who substantially complies with the requirements of the visa.\n- A [professional athlete](https:\/\/www.irs.gov\/individuals\/international-taxpayers\/foreign-professional-athletes-in-the-us-competing-in-a-charitable-sports-event \"Foreign professional athletes in the U.S. competing in a charitable sports event\") temporarily in the U.S. to compete in a charitable sports event.\n\nIf you exclude days of presence in the U.S. for purposes of the substantial presence test because you were an exempt individual or were unable to leave the U.S. because of a medical condition or medical problem, you must include [Form 8843, Statement for Exempt Individuals and Individuals With a Medical Condition](https:\/\/www.irs.gov\/forms-pubs\/about-form-8843 \"About Form 8843, Statement for Exempt Individuals and Individuals with a Medical Condition\"), with your income tax return. If you do not have to file an income tax return, send Form 8843 to the address indicated in the instructions for Form 8843 by the due date for filing an income tax return.\n\nIf you do not timely file Form 8843, you cannot exclude the days you were present in the U.S. as an exempt individual or because of a medical condition that arose while you were in the U.S. This does not apply if you can show, by clear and convincing evidence that you took reasonable actions to become aware of the filing requirements and significant steps to comply with those requirements.\n\n## Closer connection exception to the substantial presence test\nEven if you met the substantial presence test you can still be treated as a nonresident of the United States for U.S. tax purposes if you qualify for one of the following exceptions:\n\n1. The closer connection exception. Please refer to [Closer Connection Exception to the Substantial Presence Test](https:\/\/www.irs.gov\/individuals\/international-taxpayers\/closer-connection-exception-to-the-substantial-presence-test \"Closer connection exception to the substantial presence test\") .\n2. The closer connection exception available only to students. Please refer to [The Closer Connection Exception to the Substantial Presence Test for Foreign Students](https:\/\/www.irs.gov\/individuals\/international-taxpayers\/the-closer-connection-exception-to-the-substantial-presence-test-for-foreign-students \"The closer connection exception to the substantial presence test for foreign students\").\n## Related\n- [Determining an Individual’s Tax Residency Status](https:\/\/www.irs.gov\/individuals\/international-taxpayers\/determining-an-individuals-tax-residency-status \"Determining an individual's tax residency status\")\n\n### Individuals topic\n[Tools](https:\/\/www.irs.gov\/help\/tools)\n\n[Taxpayer Advocate](https:\/\/www.irs.gov\/taxpayer-advocate)\n\n[Affordable Care Act](https:\/\/www.irs.gov\/affordable-care-act)\n\n### Online tools and updates\n[International taxpayers videos](https:\/\/www.irs.gov\/individuals\/international-taxpayers\/international-taxpayers-videos)\n\n[International taxpayers news releases](https:\/\/www.irs.gov\/individuals\/international-taxpayers\/international-taxpayers-news-releases)\n\n[International taxpayers interactive tools](https:\/\/www.irs.gov\/individuals\/international-taxpayers\/international-taxpayers-interactive-tools)\n\nPage Last Reviewed or Updated: 14-Mar-2026\n\n- [Share](https:\/\/www.irs.gov\/individuals\/international-taxpayers\/substantial-presence-test)\n  - [Facebook](https:\/\/www.irs.gov\/#facebook)\n  - [Twitter](https:\/\/www.irs.gov\/#twitter)\n  - [Linkedin](https:\/\/www.irs.gov\/#linkedin)\n- Print\n\n## Footer Navigation\n- Our Agency\n  - [About IRS](https:\/\/www.irs.gov\/about-irs)\n  - [Careers](https:\/\/jobs.irs.gov\/)\n  - [Operations and Budget](https:\/\/www.irs.gov\/statistics\/soi-tax-stats-irs-operations-and-budget)\n  - [Tax Statistics](https:\/\/www.irs.gov\/statistics)\n  - [Help](https:\/\/www.irs.gov\/help\/let-us-help-you)\n  - [Find a Local Office](https:\/\/www.irs.gov\/help\/contact-your-local-irs-office)\n- Know Your Rights\n  - [Taxpayer Bill of Rights](https:\/\/www.irs.gov\/taxpayer-bill-of-rights)\n  - [Taxpayer Advocate Service](https:\/\/www.irs.gov\/taxpayer-advocate)\n  - [Independent Office of Appeals](https:\/\/www.irs.gov\/appeals)\n  - [Civil Rights](https:\/\/www.irs.gov\/about-irs\/protecting-taxpayer-civil-rights)\n  - [FOIA](https:\/\/www.irs.gov\/privacy-disclosure\/irs-freedom-of-information)\n  - [No FEAR Act Data](https:\/\/home.treasury.gov\/footer\/no-fear-act)\n  - [Reliance on Guidance](https:\/\/www.irs.gov\/newsroom\/general-overview-of-taxpayer-reliance-on-guidance-published-in-the-internal-revenue-bulletin-and-faqs)\n- Resolve an Issue\n  - [IRS Notices and Letters](https:\/\/www.irs.gov\/individuals\/understanding-your-irs-notice-or-letter)\n  - [Identity Theft](https:\/\/www.irs.gov\/identity-theft-central)\n  - [Tax scams](https:\/\/www.irs.gov\/help\/tax-scams)\n  - [Tax Fraud](https:\/\/www.irs.gov\/compliance\/criminal-investigation\/tax-fraud-alerts)\n  - [Criminal Investigation](https:\/\/www.irs.gov\/compliance\/criminal-investigation)\n  - [Whistleblower Office](https:\/\/www.irs.gov\/compliance\/whistleblower-office)\n- Languages\n  - [Español](https:\/\/www.irs.gov\/es)\n  - [中文 (简体)](https:\/\/www.irs.gov\/zh-hans)\n  - [中文 (繁體)](https:\/\/www.irs.gov\/zh-hant)\n  - [한국어](https:\/\/www.irs.gov\/ko)\n  - [Pусский](https:\/\/www.irs.gov\/ru)\n  - [Tiếng Việt](https:\/\/www.irs.gov\/vi)\n  - [Kreyòl ayisyen](https:\/\/www.irs.gov\/ht)\n  - [English](https:\/\/www.irs.gov\/)\n- Related Sites\n  - [U.S. Treasury](https:\/\/www.treasury.gov\/)\n  - [Treasury Inspector General for Tax Administration](https:\/\/www.treasury.gov\/tigta\/)\n  - [USA.gov](https:\/\/www.usa.gov\/)\n  - [USAspending.gov](https:\/\/www.usaspending.gov\/)\n  - [Vote.gov](https:\/\/vote.gov\/)\n\n[![Home](https:\/\/www.irs.gov\/themes\/custom\/pup_base\/IRS-Logo.svg)](https:\/\/www.irs.gov\/)\n\n## Subfooter\n- [Privacy Policy](https:\/\/www.irs.gov\/privacy-disclosure\/irs-privacy-policy)\n- [Accessibility](https:\/\/www.irs.gov\/accessibility)\n\n✓\n\nThanks for sharing\\!\n\n[AddToAny](https:\/\/www.addtoany.com\/ \"Share Buttons\")\n\n[More…](https:\/\/www.irs.gov\/individuals\/international-taxpayers\/substantial-presence-test#addtoany \"Show all\")","attrs_readable_markdown":"You will be considered a United States resident for tax purposes if you meet the substantial presence test for the calendar year. To meet this test, you must be physically present in the United States (U.S.) on at least:\n\n1. 31 days during the current year, and\n2. 183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:\n   - All the days you were present in the current year, and\n   - 1\/3 of the days you were present in the first year before the current year, and\n   - 1\/6 of the days you were present in the second year before the current year.\n## **Example:**\nYou were physically present in the U.S. on 120 days in each of the years 2023, 2024 and 2025. To determine if you meet the substantial presence test for 2025, count the full 120 days of presence in 2025, 40 days in 2024 (1\/3 of 120), and 20 days in 2023 (1\/6 of 120). Since the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2025.\n\n## Days of presence in the United States\nYou are treated as present in the U.S. on any day you are physically present in the country, at any time during the day. However, there are exceptions to this rule. Do not count the following as days of presence in the U.S. for the substantial presence test:\n\n- Days you commute to work in the U.S. from a residence in Canada or Mexico if you regularly commute from Canada or Mexico.\n- Days you are in the U.S. for less than 24 hours, when you are in transit between two places outside the United States.\n- Days you are in the U.S. as a crew member of a foreign vessel.\n- Days you are unable to leave the U.S. because of a medical condition that develops while you are in the United States.\n- Days you are an exempt individual (see below).\n\nFor details on days excluded from the substantial presence test for other than exempt individuals, refer to [Publication 519, U.S. Tax Guide for Aliens](https:\/\/www.irs.gov\/forms-pubs\/about-publication-519 \"About Publication 519, U.S. Tax Guide for Aliens\").\n\nThe term United States (U.S.) includes the following areas:\n\n- All 50 states and the District of Columbia.\n- The territorial waters of the United States.\n- The seabed and subsoil of those submarine areas that are adjacent to U.S. territorial waters and over which the United States has exclusive rights under international law to explore and exploit natural resources.\n\nThe term does not include U.S. territories or U.S. airspace.\n\n## Exempt individual\nDo not count days for which you are an exempt individual. The term \"exempt individual\" does **not** refer to someone exempt from U.S. tax, but to anyone in the following categories:\n\n- An individual temporarily present in the U.S. as a [foreign government-related individual](https:\/\/www.irs.gov\/individuals\/international-taxpayers\/exempt-individuals-foreign-government-related-individuals \"Exempt individuals: foreign government-related individuals\") under an “A” or “G” visa, other than individuals holding “A-3” or “G-5” class visas.\n- A [teacher or trainee](https:\/\/www.irs.gov\/individuals\/international-taxpayers\/exempt-individuals-teachers-and-trainees \"Exempt individuals: Teachers and trainees\") temporarily present in the U.S. under a \"J\" or \"Q\" visa, who substantially complies with the requirements of the visa.\n- A [student](https:\/\/www.irs.gov\/individuals\/international-taxpayers\/exempt-individual-who-is-a-student \"Exempt individual – Who is a student\") temporarily present in the U.S. under an \"F,\" \"J,\" \"M,\" or \"Q\" visa, who substantially complies with the requirements of the visa.\n- A [professional athlete](https:\/\/www.irs.gov\/individuals\/international-taxpayers\/foreign-professional-athletes-in-the-us-competing-in-a-charitable-sports-event \"Foreign professional athletes in the U.S. competing in a charitable sports event\") temporarily in the U.S. to compete in a charitable sports event.\n\nIf you exclude days of presence in the U.S. for purposes of the substantial presence test because you were an exempt individual or were unable to leave the U.S. because of a medical condition or medical problem, you must include [Form 8843, Statement for Exempt Individuals and Individuals With a Medical Condition](https:\/\/www.irs.gov\/forms-pubs\/about-form-8843 \"About Form 8843, Statement for Exempt Individuals and Individuals with a Medical Condition\"), with your income tax return. If you do not have to file an income tax return, send Form 8843 to the address indicated in the instructions for Form 8843 by the due date for filing an income tax return.\n\nIf you do not timely file Form 8843, you cannot exclude the days you were present in the U.S. as an exempt individual or because of a medical condition that arose while you were in the U.S. This does not apply if you can show, by clear and convincing evidence that you took reasonable actions to become aware of the filing requirements and significant steps to comply with those requirements.\n\n## Closer connection exception to the substantial presence test\nEven if you met the substantial presence test you can still be treated as a nonresident of the United States for U.S. tax purposes if you qualify for one of the following exceptions:\n\n1. The closer connection exception. Please refer to [Closer Connection Exception to the Substantial Presence Test](https:\/\/www.irs.gov\/individuals\/international-taxpayers\/closer-connection-exception-to-the-substantial-presence-test \"Closer connection exception to the substantial presence test\") .\n2. The closer connection exception available only to students. Please refer to [The Closer Connection Exception to the Substantial Presence Test for Foreign Students](https:\/\/www.irs.gov\/individuals\/international-taxpayers\/the-closer-connection-exception-to-the-substantial-presence-test-for-foreign-students \"The closer connection exception to the substantial presence test for foreign students\").\n## Related","meta_canonical":null}

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URL	https://www.irs.gov/individuals/international-taxpayers/substantial-presence-test
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Meta Description	Understand the requirements for meeting the Substantial Presence test for the calendar year to qualify as a United States resident for tax purposes.
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Boilerpipe Text	You will be considered a United States resident for tax purposes if you meet the substantial presence test for the calendar year. To meet this test, you must be physically present in the United States (U.S.) on at least: 31 days during the current year, and 183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting: All the days you were present in the current year, and 1/3 of the days you were present in the first year before the current year, and 1/6 of the days you were present in the second year before the current year. Example: You were physically present in the U.S. on 120 days in each of the years 2023, 2024 and 2025. To determine if you meet the substantial presence test for 2025, count the full 120 days of presence in 2025, 40 days in 2024 (1/3 of 120), and 20 days in 2023 (1/6 of 120). Since the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2025. Days of presence in the United States You are treated as present in the U.S. on any day you are physically present in the country, at any time during the day. However, there are exceptions to this rule. Do not count the following as days of presence in the U.S. for the substantial presence test: Days you commute to work in the U.S. from a residence in Canada or Mexico if you regularly commute from Canada or Mexico. Days you are in the U.S. for less than 24 hours, when you are in transit between two places outside the United States. Days you are in the U.S. as a crew member of a foreign vessel. Days you are unable to leave the U.S. because of a medical condition that develops while you are in the United States. Days you are an exempt individual (see below). For details on days excluded from the substantial presence test for other than exempt individuals, refer to Publication 519, U.S. Tax Guide for Aliens . The term United States (U.S.) includes the following areas: All 50 states and the District of Columbia. The territorial waters of the United States. The seabed and subsoil of those submarine areas that are adjacent to U.S. territorial waters and over which the United States has exclusive rights under international law to explore and exploit natural resources. The term does not include U.S. territories or U.S. airspace. Exempt individual Do not count days for which you are an exempt individual. The term "exempt individual" does not refer to someone exempt from U.S. tax, but to anyone in the following categories: An individual temporarily present in the U.S. as a foreign government-related individual under an “ A ” or “ G ” visa, other than individuals holding “ A-3 ” or “ G-5 ” class visas. A teacher or trainee temporarily present in the U.S. under a "J" or "Q" visa, who substantially complies with the requirements of the visa. A student temporarily present in the U.S. under an "F," "J," "M," or "Q" visa, who substantially complies with the requirements of the visa. A professional athlete temporarily in the U.S. to compete in a charitable sports event. If you exclude days of presence in the U.S. for purposes of the substantial presence test because you were an exempt individual or were unable to leave the U.S. because of a medical condition or medical problem, you must include Form 8843, Statement for Exempt Individuals and Individuals With a Medical Condition , with your income tax return. If you do not have to file an income tax return, send Form 8843 to the address indicated in the instructions for Form 8843 by the due date for filing an income tax return. If you do not timely file Form 8843, you cannot exclude the days you were present in the U.S. as an exempt individual or because of a medical condition that arose while you were in the U.S. This does not apply if you can show, by clear and convincing evidence that you took reasonable actions to become aware of the filing requirements and significant steps to comply with those requirements. Closer connection exception to the substantial presence test Even if you met the substantial presence test you can still be treated as a nonresident of the United States for U.S. tax purposes if you qualify for one of the following exceptions: The closer connection exception. Please refer to Closer Connection Exception to the Substantial Presence Test . The closer connection exception available only to students. Please refer to The Closer Connection Exception to the Substantial Presence Test for Foreign Students . Related
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Substantial presence test # Substantial presence test ### More In File - [Individuals](https://www.irs.gov/individual-tax-filing "Individuals") - [Businesses and self-employed](https://www.irs.gov/businesses "Businesses and self-employed") - [Charities and nonprofits](https://www.irs.gov/charities-and-nonprofits "Charities and nonprofits") - [International taxpayers](https://www.irs.gov/individuals/international-taxpayers "International taxpayers") - [Individuals - international](https://www.irs.gov/individuals/international-individuals "Individuals - international") - [Businesses - international](https://www.irs.gov/businesses/international-business "Businesses - international") - [Foreign Account Tax Compliance Act (FATCA)](https://www.irs.gov/businesses/corporations/foreign-account-tax-compliance-act-fatca "Foreign Account Tax Compliance Act (FATCA)") - [Governmental liaisons](https://www.irs.gov/government-entities/governmental-liaisons "Governmental liaisons") - [Federal, state and local governments](https://www.irs.gov/government-entities/federal-state-local-governments "Federal, state and local governments") - [Indian tribal governments](https://www.irs.gov/government-entities/indian-tribal-governments "Indian tribal governments") - [Tax exempt bonds](https://www.irs.gov/tax-exempt-bonds "Tax exempt bonds") - [Taxpayer identification numbers (TIN)](https://www.irs.gov/tin/taxpayer-identification-numbers-tin "Taxpayer identification numbers (TIN)") You will be considered a United States resident for tax purposes if you meet the substantial presence test for the calendar year. To meet this test, you must be physically present in the United States (U.S.) on at least: 1. 31 days during the current year, and 2. 183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting: - All the days you were present in the current year, and - 1/3 of the days you were present in the first year before the current year, and - 1/6 of the days you were present in the second year before the current year. ## Example: You were physically present in the U.S. on 120 days in each of the years 2023, 2024 and 2025. To determine if you meet the substantial presence test for 2025, count the full 120 days of presence in 2025, 40 days in 2024 (1/3 of 120), and 20 days in 2023 (1/6 of 120). Since the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2025. ## Days of presence in the United States You are treated as present in the U.S. on any day you are physically present in the country, at any time during the day. However, there are exceptions to this rule. Do not count the following as days of presence in the U.S. for the substantial presence test: - Days you commute to work in the U.S. from a residence in Canada or Mexico if you regularly commute from Canada or Mexico. - Days you are in the U.S. for less than 24 hours, when you are in transit between two places outside the United States. - Days you are in the U.S. as a crew member of a foreign vessel. - Days you are unable to leave the U.S. because of a medical condition that develops while you are in the United States. - Days you are an exempt individual (see below). For details on days excluded from the substantial presence test for other than exempt individuals, refer to [Publication 519, U.S. Tax Guide for Aliens](https://www.irs.gov/forms-pubs/about-publication-519 "About Publication 519, U.S. Tax Guide for Aliens"). The term United States (U.S.) includes the following areas: - All 50 states and the District of Columbia. - The territorial waters of the United States. - The seabed and subsoil of those submarine areas that are adjacent to U.S. territorial waters and over which the United States has exclusive rights under international law to explore and exploit natural resources. The term does not include U.S. territories or U.S. airspace. ## Exempt individual Do not count days for which you are an exempt individual. The term "exempt individual" does not refer to someone exempt from U.S. tax, but to anyone in the following categories: - An individual temporarily present in the U.S. as a [foreign government-related individual](https://www.irs.gov/individuals/international-taxpayers/exempt-individuals-foreign-government-related-individuals "Exempt individuals: foreign government-related individuals") under an “A” or “G” visa, other than individuals holding “A-3” or “G-5” class visas. - A [teacher or trainee](https://www.irs.gov/individuals/international-taxpayers/exempt-individuals-teachers-and-trainees "Exempt individuals: Teachers and trainees") temporarily present in the U.S. under a "J" or "Q" visa, who substantially complies with the requirements of the visa. - A [student](https://www.irs.gov/individuals/international-taxpayers/exempt-individual-who-is-a-student "Exempt individual – Who is a student") temporarily present in the U.S. under an "F," "J," "M," or "Q" visa, who substantially complies with the requirements of the visa. - A [professional athlete](https://www.irs.gov/individuals/international-taxpayers/foreign-professional-athletes-in-the-us-competing-in-a-charitable-sports-event "Foreign professional athletes in the U.S. competing in a charitable sports event") temporarily in the U.S. to compete in a charitable sports event. If you exclude days of presence in the U.S. for purposes of the substantial presence test because you were an exempt individual or were unable to leave the U.S. because of a medical condition or medical problem, you must include [Form 8843, Statement for Exempt Individuals and Individuals With a Medical Condition](https://www.irs.gov/forms-pubs/about-form-8843 "About Form 8843, Statement for Exempt Individuals and Individuals with a Medical Condition"), with your income tax return. If you do not have to file an income tax return, send Form 8843 to the address indicated in the instructions for Form 8843 by the due date for filing an income tax return. If you do not timely file Form 8843, you cannot exclude the days you were present in the U.S. as an exempt individual or because of a medical condition that arose while you were in the U.S. This does not apply if you can show, by clear and convincing evidence that you took reasonable actions to become aware of the filing requirements and significant steps to comply with those requirements. ## Closer connection exception to the substantial presence test Even if you met the substantial presence test you can still be treated as a nonresident of the United States for U.S. tax purposes if you qualify for one of the following exceptions: 1. The closer connection exception. Please refer to [Closer Connection Exception to the Substantial Presence Test](https://www.irs.gov/individuals/international-taxpayers/closer-connection-exception-to-the-substantial-presence-test "Closer connection exception to the substantial presence test") . 2. The closer connection exception available only to students. Please refer to [The Closer Connection Exception to the Substantial Presence Test for Foreign Students](https://www.irs.gov/individuals/international-taxpayers/the-closer-connection-exception-to-the-substantial-presence-test-for-foreign-students "The closer connection exception to the substantial presence test for foreign students"). ## Related - [Determining an Individual’s Tax Residency Status](https://www.irs.gov/individuals/international-taxpayers/determining-an-individuals-tax-residency-status "Determining an individual's tax residency status") ### Individuals topic [Tools](https://www.irs.gov/help/tools) [Taxpayer Advocate](https://www.irs.gov/taxpayer-advocate) [Affordable Care Act](https://www.irs.gov/affordable-care-act) ### Online tools and updates [International taxpayers videos](https://www.irs.gov/individuals/international-taxpayers/international-taxpayers-videos) [International taxpayers news releases](https://www.irs.gov/individuals/international-taxpayers/international-taxpayers-news-releases) [International taxpayers interactive tools](https://www.irs.gov/individuals/international-taxpayers/international-taxpayers-interactive-tools) Page Last Reviewed or Updated: 14-Mar-2026 - [Share](https://www.irs.gov/individuals/international-taxpayers/substantial-presence-test) - [Facebook](https://www.irs.gov/#facebook) - [Twitter](https://www.irs.gov/#twitter) - [Linkedin](https://www.irs.gov/#linkedin) - Print ## Footer Navigation - Our Agency - [About IRS](https://www.irs.gov/about-irs) - [Careers](https://jobs.irs.gov/) - [Operations and Budget](https://www.irs.gov/statistics/soi-tax-stats-irs-operations-and-budget) - [Tax Statistics](https://www.irs.gov/statistics) - [Help](https://www.irs.gov/help/let-us-help-you) - [Find a Local Office](https://www.irs.gov/help/contact-your-local-irs-office) - Know Your Rights - [Taxpayer Bill of Rights](https://www.irs.gov/taxpayer-bill-of-rights) - [Taxpayer Advocate Service](https://www.irs.gov/taxpayer-advocate) - [Independent Office of Appeals](https://www.irs.gov/appeals) - [Civil Rights](https://www.irs.gov/about-irs/protecting-taxpayer-civil-rights) - [FOIA](https://www.irs.gov/privacy-disclosure/irs-freedom-of-information) - [No FEAR Act Data](https://home.treasury.gov/footer/no-fear-act) - [Reliance on Guidance](https://www.irs.gov/newsroom/general-overview-of-taxpayer-reliance-on-guidance-published-in-the-internal-revenue-bulletin-and-faqs) - Resolve an Issue - [IRS Notices and Letters](https://www.irs.gov/individuals/understanding-your-irs-notice-or-letter) - [Identity Theft](https://www.irs.gov/identity-theft-central) - [Tax scams](https://www.irs.gov/help/tax-scams) - [Tax Fraud](https://www.irs.gov/compliance/criminal-investigation/tax-fraud-alerts) - [Criminal Investigation](https://www.irs.gov/compliance/criminal-investigation) - [Whistleblower Office](https://www.irs.gov/compliance/whistleblower-office) - Languages - [Español](https://www.irs.gov/es) - [中文 (简体)](https://www.irs.gov/zh-hans) - [中文 (繁體)](https://www.irs.gov/zh-hant) - [한국어](https://www.irs.gov/ko) - [Pусский](https://www.irs.gov/ru) - [Tiếng Việt](https://www.irs.gov/vi) - [Kreyòl ayisyen](https://www.irs.gov/ht) - [English](https://www.irs.gov/) - Related Sites - [U.S. Treasury](https://www.treasury.gov/) - [Treasury Inspector General for Tax Administration](https://www.treasury.gov/tigta/) - [USA.gov](https://www.usa.gov/) - [USAspending.gov](https://www.usaspending.gov/) - [Vote.gov](https://vote.gov/) [![Home](https://www.irs.gov/themes/custom/pup_base/IRS-Logo.svg)](https://www.irs.gov/) ## Subfooter - [Privacy Policy](https://www.irs.gov/privacy-disclosure/irs-privacy-policy) - [Accessibility](https://www.irs.gov/accessibility) ✓ Thanks for sharing\! 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Readable Markdown	You will be considered a United States resident for tax purposes if you meet the substantial presence test for the calendar year. To meet this test, you must be physically present in the United States (U.S.) on at least: 1. 31 days during the current year, and 2. 183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting: - All the days you were present in the current year, and - 1/3 of the days you were present in the first year before the current year, and - 1/6 of the days you were present in the second year before the current year. ## Example: You were physically present in the U.S. on 120 days in each of the years 2023, 2024 and 2025. To determine if you meet the substantial presence test for 2025, count the full 120 days of presence in 2025, 40 days in 2024 (1/3 of 120), and 20 days in 2023 (1/6 of 120). Since the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2025. ## Days of presence in the United States You are treated as present in the U.S. on any day you are physically present in the country, at any time during the day. However, there are exceptions to this rule. Do not count the following as days of presence in the U.S. for the substantial presence test: - Days you commute to work in the U.S. from a residence in Canada or Mexico if you regularly commute from Canada or Mexico. - Days you are in the U.S. for less than 24 hours, when you are in transit between two places outside the United States. - Days you are in the U.S. as a crew member of a foreign vessel. - Days you are unable to leave the U.S. because of a medical condition that develops while you are in the United States. - Days you are an exempt individual (see below). For details on days excluded from the substantial presence test for other than exempt individuals, refer to [Publication 519, U.S. Tax Guide for Aliens](https://www.irs.gov/forms-pubs/about-publication-519 "About Publication 519, U.S. Tax Guide for Aliens"). The term United States (U.S.) includes the following areas: - All 50 states and the District of Columbia. - The territorial waters of the United States. - The seabed and subsoil of those submarine areas that are adjacent to U.S. territorial waters and over which the United States has exclusive rights under international law to explore and exploit natural resources. The term does not include U.S. territories or U.S. airspace. ## Exempt individual Do not count days for which you are an exempt individual. The term "exempt individual" does not refer to someone exempt from U.S. tax, but to anyone in the following categories: - An individual temporarily present in the U.S. as a [foreign government-related individual](https://www.irs.gov/individuals/international-taxpayers/exempt-individuals-foreign-government-related-individuals "Exempt individuals: foreign government-related individuals") under an “A” or “G” visa, other than individuals holding “A-3” or “G-5” class visas. - A [teacher or trainee](https://www.irs.gov/individuals/international-taxpayers/exempt-individuals-teachers-and-trainees "Exempt individuals: Teachers and trainees") temporarily present in the U.S. under a "J" or "Q" visa, who substantially complies with the requirements of the visa. - A [student](https://www.irs.gov/individuals/international-taxpayers/exempt-individual-who-is-a-student "Exempt individual – Who is a student") temporarily present in the U.S. under an "F," "J," "M," or "Q" visa, who substantially complies with the requirements of the visa. - A [professional athlete](https://www.irs.gov/individuals/international-taxpayers/foreign-professional-athletes-in-the-us-competing-in-a-charitable-sports-event "Foreign professional athletes in the U.S. competing in a charitable sports event") temporarily in the U.S. to compete in a charitable sports event. If you exclude days of presence in the U.S. for purposes of the substantial presence test because you were an exempt individual or were unable to leave the U.S. because of a medical condition or medical problem, you must include [Form 8843, Statement for Exempt Individuals and Individuals With a Medical Condition](https://www.irs.gov/forms-pubs/about-form-8843 "About Form 8843, Statement for Exempt Individuals and Individuals with a Medical Condition"), with your income tax return. If you do not have to file an income tax return, send Form 8843 to the address indicated in the instructions for Form 8843 by the due date for filing an income tax return. If you do not timely file Form 8843, you cannot exclude the days you were present in the U.S. as an exempt individual or because of a medical condition that arose while you were in the U.S. This does not apply if you can show, by clear and convincing evidence that you took reasonable actions to become aware of the filing requirements and significant steps to comply with those requirements. ## Closer connection exception to the substantial presence test Even if you met the substantial presence test you can still be treated as a nonresident of the United States for U.S. tax purposes if you qualify for one of the following exceptions: 1. The closer connection exception. Please refer to [Closer Connection Exception to the Substantial Presence Test](https://www.irs.gov/individuals/international-taxpayers/closer-connection-exception-to-the-substantial-presence-test "Closer connection exception to the substantial presence test") . 2. The closer connection exception available only to students. Please refer to [The Closer Connection Exception to the Substantial Presence Test for Foreign Students](https://www.irs.gov/individuals/international-taxpayers/the-closer-connection-exception-to-the-substantial-presence-test-for-foreign-students "The closer connection exception to the substantial presence test for foreign students"). ## Related
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