U.S. Resident Tax Status Eligibility Check

U.S. Resident Tax Status Eligibility Check

Answer a few quick questions to check your eligibility in seconds
Which year would you like to analyze?
How many days did you reside in the United States during {year1}?
How many days did you reside in the United States during {year2}?
How many days did you reside in the United States during {year3}?

U.S. Resident Tax Status Eligibility Check
Calculated days as per the SPT formula: {calculatedDays}
You are likely to be treated as a U.S. tax resident

This tool provides a preliminary indication only. The following factors may materially affect the result:
- Regular commuters from Canada or Mexico (workdays only)
- Transit days in the U.S. of fewer than 24 hours between two foreign points
- Certain crew member days (international vessels or aircraft)
- Days unable to leave due to a medical condition that arose while in the U.S. (Form 8843)
- Days as an exempt individual: foreign-government personnel (A/G visas), teachers/trainees (J/Q visas), students (F/J/M/Q visas), or qualifying professional athletes
- Closer connection exception: fewer than 183 days in current year + tax home abroad + closer ties to a foreign country (Form 8840)
First-Year Choice (IRC § 7701): If you do not meet the SPT or the green card test in the current year or the prior year, but you will meet the SPT in the following year, you may elect to be treated as a U.S. resident for part of the current year, provided you satisfy strict presence conditions (at least 31 consecutive days of presence and a 75% presence threshold). A statement must be attached to a timely filed Form 1040 after you satisfy the SPT in the following year.

Disclaimer — This tool is provided by MPA solely for general informational purposes and does not constitute legal, tax, or accounting advice of any kind. Use of this tool does not establish an attorney-client, CPA-client, or any other professional relationship between the user and MPA or any of its members, employees, or affiliates. MPA expressly disclaims all liability arising from or related to reliance upon the output of this tool. Results are generated solely on the basis of data entered by the user; the accuracy of any output is entirely contingent upon the accuracy and completeness of the information provided. This tool is not a substitute for individualized professional advice tailored to your specific facts and circumstances. Compliance with applicable Internal Revenue Code provisions, Treasury Regulations, and IRS guidance is the sole responsibility of the taxpayer and his or her duly qualified advisers. Circular 230 Disclosure: Any tax information in this tool is not intended or written to be used, and cannot be used, to avoid penalties under the Internal Revenue Code.

Consult your qualified tax adviser for guidance tailored to your specific facts and circumstances.
Calculated days as per the SPT formula: {calculatedDays}
You are unlikely to be treated as a U.S. tax resident

This tool provides a preliminary indication only. The following factors may materially affect the result:
- Regular commuters from Canada or Mexico (workdays only)
- Transit days in the U.S. of fewer than 24 hours between two foreign points
- Certain crew member days (international vessels or aircraft)
- Days unable to leave due to a medical condition that arose while in the U.S. (Form 8843)
- Days as an exempt individual: foreign-government personnel (A/G visas), teachers/trainees (J/Q visas), students (F/J/M/Q visas), or qualifying professional athletes
- Closer connection exception: fewer than 183 days in current year + tax home abroad + closer ties to a foreign country (Form 8840)
First-Year Choice (IRC § 7701): If you do not meet the SPT or the green card test in the current year or the prior year, but you will meet the SPT in the following year, you may elect to be treated as a U.S. resident for part of the current year, provided you satisfy strict presence conditions (at least 31 consecutive days of presence and a 75% presence threshold). A statement must be attached to a timely filed Form 1040 after you satisfy the SPT in the following year.

Disclaimer — This tool is provided by MPA solely for general informational purposes and does not constitute legal, tax, or accounting advice of any kind. Use of this tool does not establish an attorney-client, CPA-client, or any other professional relationship between the user and MPA or any of its members, employees, or affiliates. MPA expressly disclaims all liability arising from or related to reliance upon the output of this tool. Results are generated solely on the basis of data entered by the user; the accuracy of any output is entirely contingent upon the accuracy and completeness of the information provided. This tool is not a substitute for individualized professional advice tailored to your specific facts and circumstances. Compliance with applicable Internal Revenue Code provisions, Treasury Regulations, and IRS guidance is the sole responsibility of the taxpayer and his or her duly qualified advisers. Circular 230 Disclosure: Any tax information in this tool is not intended or written to be used, and cannot be used, to avoid penalties under the Internal Revenue Code.

Consult your qualified tax adviser for guidance tailored to your specific facts and circumstances.
Year 1:
Year 2:
Year 3:
Calculated Days:
Should be Empty: