A Weighted Three-Year Count, and a Green Card Makes You Resident Whatever the Days Say
The United States tests residence for income tax with a formula rather than a threshold. An individual meets the substantial presence test if they were present at least 31 days in the current year and the weighted sum of days over three years reaches 183 - current year days count fully, the first preceding year a third, the second preceding year a sixth. Someone who spends about 122 days a year in the United States crosses it every year without ever spending half a year there. An exception releases a person present fewer than 183 days in the current year who establishes a closer connection to a foreign country. Holding permanent residence makes a person resident separately, without any count.
At a glance
- Day threshold
- 31 days in the current year, and a weighted 183 over three
- How the weighting works
- Current year 1, first preceding year 1/3, second preceding year 1/6
The multipliers are in the table quoted below, which the Code prints as "Current year 1, 1st preceding year 1/3, 2nd preceding year 1/6".
- What that means in practice
- About 122 days a year is enough, every year
Ours, not the statute's: 122 + 122/3 + 122/6 is just over 183. The Code states the formula and no example.
- Closer connection exception
- Available only to someone under 183 days in the current year
- A green card holder
- Resident without any day count at all
Exceptions by origin
No exceptions recorded
Nothing we have read treats any nationality differently for this topic. The rule above applies to everyone.
What the law says
«(3) Substantial presence test (A) In general Except as otherwise provided in this paragraph, an individual meets the substantial presence test of this paragraph with respect to any calendar year (hereinafter in this subsection referred to as the "current year") if— (i) such individual was present in the United States on at least 31 days during the calendar year, and (ii) the sum of the number of days on which such individual was present in the United States during the current year and the 2 preceding calendar years (when multiplied by the applicable multiplier determined under the following table) equals or exceeds 183 days: In the case of days in: The applicable multiplier is: Current year 1 1st preceding year 1/3 2nd preceding year 1/6 (B) Exception where individual is present in the United States during less than one-half of current year and closer connection to foreign country is established An individual shall not be treated as meeting the substantial presence test of this paragraph with respect to any current year if— (i) such individual is present in the United States on fewer than 183 days during the current year, and (ii) it is established that for the current»The formula and the multipliers, and the opening of the closer-connection exception. The quotation ends where the stored line ends.
Read it at the sourceAbout this source
The Government Publishing Office's authenticated repository. The United States Code is published here edition by edition, one HTML file per section, at an address that names the edition year - and a link service resolves a title and section number to the current edition's file.
Standing: Maintains the text in force
Cannot be cited for: An edition is a snapshot: the 2024 edition states the law as of a date in 2024 and says nothing about amendments made since. The Code is itself a compilation of acts, and for titles not enacted into positive law the Statutes at Large govern where the two differ. Nothing here carries the regulations, which are in the Code of Federal Regulations, or the annual notices that fill in the numbers these sections leave open.
We re-read it every 90 days. More about this source
Practical notes
The weighting is what makes this different from every other residence test in this corpus: no single year has to be long, and three ordinary years add up.
A treaty can override the result and the United States has one with several states of the region. None is read here.
- consolidates26 U.S.C. § 7701(b), resident and nonresident aliens
GovInfo, U.S. Government Publishing Office · consolidated to 2024
About this source
The Government Publishing Office's authenticated repository. The United States Code is published here edition by edition, one HTML file per section, at an address that names the edition year - and a link service resolves a title and section number to the current edition's file.
Standing: Maintains the text in force
Cannot be cited for: An edition is a snapshot: the 2024 edition states the law as of a date in 2024 and says nothing about amendments made since. The Code is itself a compilation of acts, and for titles not enacted into positive law the Statutes at Large govern where the two differ. Nothing here carries the regulations, which are in the Code of Federal Regulations, or the annual notices that fill in the numbers these sections leave open.
We re-read it every 90 days. More about this source