Substantial Presence Test

The Substantial Presence Test is used to determinate your residency status for tax purposes. Sprintax uses this test to determine your residency for tax purposes. It is important that you answer all the questions and enter all of your visits to the US on Step 1 Residency - Residency status so Sprintax can correctly determine your residency for tax purposes.

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

If you are on a F, J, M or Q visa you are exempt from the Substantial Presence Test:

- F-1, J-1 Student and M visa are exempt for 5 calendar years, once in a life time.
- All the other J visas and Q visa are exempt for 2 in every 6 years.