IRS substantial presence calculator helps you find the US tax residency based on your stay in the US.<\/p>\n\n\n\n
A foreign national is taxed in the US as a resident or a non-resident alien based on the number of days you have spent physically in the US. <\/p>\n\n\n\n
The US tax agency is known as IRS and they have created a residency test called SPT (Substantial Presence Test). It is a simple test that counts the number of days you have resided in the US in the last 3 years.<\/p>\n\n\n\n
F1 Students<\/strong><\/p>\n\n\n\n Many people enter the US for studies using an F1 visa but then change their status to an H1B work visa within the same year. <\/p>\n\n\n\n This creates confusion with respect to whether you should count the days spent in the US on an F1 student visa for the substantial presence or not.<\/p>\n\n\n\n Teacher or Trainee<\/strong><\/p>\n\n\n\n Similarly, the app takes care of J-1 and Q-1 status rules for the IRS residency tests which exempt them from counting these days for SPT unless they are in the US as a student. <\/p>\n\n\n\n IRS exempts all the alien physicians, au pairs, short-term scholars, and summer camp workers temporarily present in the U.S. in “J” visa status from SPT counting as they are included within the IRS definition of “Teacher or Trainee.”<\/p>\n\n\n\n