US Tax Residency TestCloser connection exception
Even if you meet the substantial presence test you can still be treated as a nonresident of the United States for tax if you qualify for one of two exceptions listed on the IRS page (read on 13 November 2026): the closer connection exception, and a version available only to students. The conditions are on the IRS pages for those exceptions; this site has not read them and does not test them.
The calculator therefore tells you only whether the day count is met. Residency can also depend on a green card and on a tax treaty, which are outside this site.
Common questions
Can I be a nonresident even if I meet the test?
Yes, if you qualify for the closer connection exception, or for the version for students; the IRS pages on those exceptions give the conditions.
Source
- Internal Revenue Service, "Substantial presence test", irs.gov, read on 13 November 2026.
Rules read on 13 November 2026 from the IRS website. They may have changed since. This site is independent, not connected with the IRS, and gives arithmetic, not tax advice.