Count your days.
Understand your position.

F/J/M/Q student exclusions depend on qualifying status and substantial compliance. Generally, the five-calendar-year limit requires reviewing all prior exempt student/teacher/trainee years, including partial years. Beyond that limit, additional facts and IRS requirements apply. Certain qualifying dependents may also be covered. A visa label alone is insufficient.

J/Q teachers and trainees generally cannot exclude days if exempt in any part of two of the preceding six calendar years, subject to a limited foreign-employer exception. Qualifying A/G government-related individuals have separate rules; A-3/G-5 household staff are excluded from that category. Review dependent status and changes in category.

Medical exclusions concern a condition arising in the U.S. that prevented an intended departure; a preexisting condition generally does not qualify. Transit must be under 24 hours between foreign locations. Crew exclusions concern qualifying foreign-vessel crew and can fail when other U.S. business is conducted. Canada/Mexico commuter relief requires regular qualifying work commutes.

Exempt individuals other than qualifying foreign government-related individuals, and people claiming medical exclusions, generally file Form 8843 even without an income tax return. Athlete exclusions concern qualifying charitable competitions, not routine professional activity. Keep category-specific evidence; medical claims include physician certification. Filing deadlines and consequences of late filing require review under the applicable year’s instructions.

A qualifying dual resident may have a treaty residence position despite meeting SPT. Review the specific treaty and disclosure rules, commonly including Form 8833 and a Form 1040-NR filing. Do not infer treaty eligibility from citizenship or a country name. Treaty treatment may differ for other reporting purposes.

Residency may apply for only part of a year. Arrival/departure dates, first-year choices and spousal elections need separate analysis. The limited rules for disregarding up to 10 days when establishing a residency start/end date do not create a general SPT subtraction.

U.S. citizens do not use SPT to determine their U.S. income tax status. Green card residency is a separate test; expiration of a card or living abroad does not by itself establish that status ended. This tool does not determine immigration status, state tax residence, FBAR/FATCA obligations, estate/gift tax domicile, or foreign earned income exclusion eligibility.

Reconcile passport stamps, travel calendars and I-94 records; a missing record does not establish absence. Distinguish actual from planned days. Year-to-date results can change with later travel. This calculator does not compute the precise date residency starts, produce tax forms, or apply temporary disaster-specific relief. Review rules for the selected year.