IRS Substantial Presence Test (SPT) Solver

Underwrite avoiding accidental US worldwide tax residency for foreign nomads, evaluating the 3-year statutory weighted average formula (1 + 1/3 + 1/6) and Form 8840 closer connection statements.

Days Present in USA Across 3 Years

Current Tax Year Days Present in USA (Year 1)

First Prior Year Days in USA (Year 2 - multiplied by 1/3)

Second Prior Year Days in USA (Year 3 - multiplied by 1/6)

IRS Tax Residency Classification & Days

Calculated 3-Year Weighted SPT Days

175.0 Days (Safe: < 183-Day Limit)

IRS US Tax Residency Classification

✅ Non-Resident Alien (100% Exempt from US Worldwide Tax)

Remaining Current Year Days Before Triggering US Residency

7 Days Remaining in USA