United States presence ledger
US SPT Estimator
Enter physical and independently determined excluded days for three calendar years. Roam Window applies only the IRS 31-day and exact weighted 183-day formula gates.
Saved on this device. US scenarios are not uploaded or added to account sync.
Countable-day inputs
Excluded days are subtracted before weighting. This estimator does not decide whether an excluded-day category applies.
How the US substantial presence estimate works
The estimator applies the IRS formula gates to countable inputs: at least 31 countable days in the current year and a weighted three-year total of at least 183 days. Current-year days receive full weight, the preceding year's days one-third weight, and the second preceding year's days one-sixth weight.
Enter excluded days only after independently confirming that an IRS category applies. The arithmetic does not decide whether days qualify for exclusion, whether an exception is available, or whether a form must be filed.
Related guides
Official source
This estimate does not determine final tax residence, filing status, filing obligations, exception eligibility, or tax liability.