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Are you a U.S. resident or nonresident for federal tax purposes? This calculator organizes the questions that usually come first: citizenship, the green card test, the substantial presence test, possible excluded days, income documents, treaty residence and state tax exposure.

The result is an educational review path, not a tax return or final filing decision. It shows why a residency rule may matter and which forms or related topics are worth checking against current IRS instructions.

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U.S. Nonresident Tax Path Navigator

Answer a few questions to organize the federal residency test and the forms, treaty, and state topics that may need review.

Verified 2026-08-19

Presence days

Enter total U.S. physical-presence days and any days you believe may be excluded. The tool calculates the ordinary 3-year SPT formula; exclusions can have additional requirements.

YearTotal daysPossible excluded days
2025
2024
2023

Income received

Documents received

Important: Educational tool only. It does not prepare a tax return, determine your final filing obligation, or provide tax, legal, financial, or immigration advice. Verify the result with the current IRS, treaty, and state instructions.

What this tax residency calculator helps you review

Federal tax residency is separate from immigration status and from state residency. The tool keeps those questions apart so a visa label is not treated as the complete tax answer. It also helps identify when Form 8843, Form 8840, Form 1040-NR, treaty review or a state nonresident return may deserve a closer look.

Use the result as a starting point

Presence-day rules can depend on the tax year, visa history, excluded-day rules and special exceptions. If the result shows an exception, treaty or dual-status issue, open the linked official source and verify the current-year instructions before acting on it.