SPT (Substantial Presence Test)
IRS day-count test for non-citizen US tax residency. 3-year weighted formula: current + 1/3 prior + 1/6 two-years-prior ≥ 183.
The Substantial Presence Test determines US tax residency for non-citizens. You meet the SPT if (1) you were present in the US for at least 31 days in the current year, AND (2) the weighted total, current-year days + (1/3 × prior-year days) + (1/6 × two-years-prior days), is at least 183. The 3-year weighting catches non-citizens who cycle through the US year after year. Meeting the SPT triggers worldwide income taxation, unless you qualify for the closer-connection exception or apply a treaty tie-breaker.
Related terms
SRT (UK Statutory Residence Test)
The UK's three-stage residency test: automatic non-resident tests, automatic resident tests, then a sufficient-ties test.
Schengen Area
A 29-country passport-free zone in Europe. Non-EU citizens can spend at most 90 days in any 180-day rolling window.
Statutory residence
Tax residency triggered by a fixed day-count threshold (often combined with an abode test), independent of domicile.
Remittance basis
Tax regime in Ireland and (historically) the UK where foreign income is taxed only when remitted to the country.
Tax home
Your principal place of business, employment, or post of duty. Required for the closer-connection exception and FEIE qualification.
PPA (Permanent Place of Abode)
Abbreviated form of 'permanent place of abode', a year-round dwelling that triggers statutory residence under New York's 184-day rule.
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