US federal tax residency for non-citizens
For non-citizens, US tax residency turns on two tests: the green-card test and the Substantial Presence Test. The SPT is a three-year weighted day count, and meeting it makes you taxable on your worldwide income, just like a citizen, unless you can claim the closer-connection exception or a treaty tie-breaker.
Around those tests sit the rules that trip people up: students and trainees on F-1 and J-1 visas are 'exempt individuals' whose days don't count for a limited window; H-1B days count from day one; the first-year choice and dual-status returns govern your arrival year; and the exit tax governs your departure. This hub links the federal guides, the SPT calculator, and the glossary.
Free calculators
In-depth guides
- Form 8840 and the closer-connection exception9 min read
- The SPT 3-year weighted formula, with worked examples11 min read
- Long-Term Resident & the 8-of-15-Year Rule: How 'Any Portion' Counts Years10 min read
- Green-Card Abandonment (Form I-407): Timing & Tax-Residency Implications11 min read
- The US Non-Resident Alien Capital-Gains Trap: 183 Days & the 30% Rate10 min read
- J-1 Exchange Visitors: SEVIS Day-Counting & the Exempt-Year Window10 min read
- FBAR & FATCA for Tax-Residency Planning: Reporting as a US Person11 min read
- Expatriation Exit Tax & Day-Counting: Form 8854 for Covered Expatriates11 min read
- H-1B Holders & the Substantial Presence Test: Day-Counting for Skilled Workers10 min read
- Form 8840 Filing & Audit Defense: Proving Closer Connection to a Foreign Country11 min read
- First-Year Choice Election: Green-Card Arrivals & Dual-Status Filing10 min read
- F-1 to OPT to H-1B: Tax Residency Through the Transition10 min read
- The Substantial Presence Test, calculated step-by-step10 min read
Frequently asked questions
Who has to pass the Substantial Presence Test?
Non-citizens who aren't green-card holders. If your weighted three-year day count reaches 183 (and you were present at least 31 days this year), you're a US tax resident unless an exception or treaty applies.
Do days on an F-1 or H-1B visa count toward the SPT?
F-1 and J-1 students/trainees are 'exempt individuals' for a limited number of years, so their days don't count during that window. H-1B days count from the first day. After the exempt window closes, student days start counting too.
Track all of it in one app
Tax Days runs every rule in this guide on your iPhone, a live day count across US states, federal SPT, Schengen, and 200+ countries.
