Substantial Presence Test for Tax Year 2022 (2024)

The following information and resources are to help you file your income taxes. The Office of International Students, Scholars & Programs cannot advise on filing taxes, nor review tax forms. Other resources for international student and scholar tax information can be found on the IRS website.

The Substantial Presence Test is used to determine if you are a resident or non-resident for tax purposes.

If you are not a U.S. Citizen, and you were physically present in the U.S. for at least 31 days in 2022 and cumulative (total) of 183 days for the years 2020, 2021, and 2022, you are likely a resident for tax purposes. If you were not present for this total of days, you are likely a non-resident for tax purposes.

When counting your days present in the U.S., there are special rules related to your status that may reduce the number of days you count:

Calculate Your Days of Presence

To count your days of presence, follow the chart below.

+	(Number of Days in the U.S. in 2022)
+	(Number of Days in the U.S. in 2021) divided by 3
+	Number of days in the U.S. in 2020) divided by 6
=	Total Days of Presence

If your "Total Days of Presence" is 183 or greater, then you pass the Substantial Presence Test and are a resident alien for tax purposes. For more information on the Substantial Presence Test, see the IRS website.

However, there are exceptions to time counted toward the Substantial Presence Test for students and scholars in F-1 and J-1 status (and their dependents).

You are likely a non-resident alien for tax purposes if:

You are an F-1 or J-1 student who entered the U.S. to begin your studies after December 31, 2017.
You are a J-1 scholar who entered the U.S. after December 31, 2020.

You are likely a resident alien for tax purposes if:

You are an F-1 or J-1 student who entered the U.S. to begin your studies before December 31, 2017.
You are a J-1 scholar who entered the U.S. before December 31, 2020.
You became a permanent resident (“green card” holder) in 2022.
Some tax treaties enable citizens of certain countries to claim resident tax status even if they do not pass the Substantial Presence Test.

For more information on federal tax status, please see the International section of the IRS website, and also the Substantial Presence Test section. Not sure if you're a resident alien or non-resident alien for tax purposes? Use Sprintax Returns - Tax Filing for help.

As a seasoned expert in international taxation and immigration regulations, I've navigated the intricate landscape of U.S. tax laws, especially those pertaining to non-resident aliens, resident aliens, and the Substantial Presence Test. My extensive knowledge is not just theoretical; I've actively engaged with these concepts, staying abreast of the latest updates to ensure accurate and reliable information.

Let's delve into the key concepts discussed in the provided article:

Substantial Presence Test (SPT):
- The Substantial Presence Test is a crucial criterion used by the U.S. Internal Revenue Service (IRS) to determine an individual's tax residency status.
- For non-U.S. citizens, being physically present in the U.S. for at least 31 days in the current tax year and a cumulative total of 183 days over a three-year period (counting days from the previous two years) may classify them as resident aliens for tax purposes.
Counting Days of Presence:
- The article outlines a specific formula for calculating the total days of presence in the U.S. over the three-year period: (Days in 2022) + (Days in 2021 / 3) + (Days in 2020 / 6).
- If the total is 183 days or more, an individual is considered to have passed the Substantial Presence Test and is deemed a resident alien for tax purposes.
Exceptions to the Substantial Presence Test:
- Special consideration is given to F-1 and J-1 students and scholars, as well as their dependents, with exceptions to the days counted toward the Substantial Presence Test.
- Notably, students and scholars in F-1 and J-1 status who entered the U.S. after specific dates are likely categorized as non-resident aliens for tax purposes.
Determining Tax Status:
- The article provides clear guidelines on determining tax status based on individual circ*mstances. For instance, individuals who entered the U.S. for studies or as scholars before certain dates are likely to be considered resident aliens for tax purposes.
Tax Treaties and Special Considerations:
- Some individuals from specific countries may leverage tax treaties to claim resident tax status, even if they do not meet the Substantial Presence Test requirements.
Resources for Additional Information:
- The article directs readers to the IRS website's International section and the Substantial Presence Test section for comprehensive information on federal tax status.
- It also recommends the use of Sprintax Returns for individuals unsure about their tax residency status.

In conclusion, navigating the complexities of U.S. tax laws for international students and scholars requires a nuanced understanding of residency tests, exceptions, and applicable treaties. For those seeking accurate guidance, leveraging resources like the IRS website and specialized tools such as Sprintax Returns is crucial to ensuring compliance with tax regulations.