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Human Resources
Division of Administration
  2. International Tax
  3. Substantial Presence Test (SPT)

Substantial Presence Test (SPT)

Substantial Presence Test (SPT)

Please review Chapter One of the IRS Publication 519 for the formula used to calculate your status as resident or non-resident for tax purposes, http://www.irs.gov/pub/irs-pdf/p519.pdf    For purposes of the SPT, students that are temporarily present in the U.S. under an F, J, M, or Q visa are exempt from counting days toward the substantial presence test for five (lifetime) calendar years. This does not mean you will be exempt from tax.  In the event that you arrive in the U.S. on December 31st of a given year, you are considered present in that U.S. for the ENTIRE year for purposes of the substantial presence test.

A teacher or trainee temporarily present in the U.S. under a J or Q visa is exempt from counting days toward the substantial presence test for two years.  After this two year period, if the J or Q visa holder is exempt for any two of the prior six years, they are NOT exempt in the current year.  This exemption refers to counting days toward the substantial presence test, not tax exemption.

Days of Presence in the United States - You are treated as present in the United States on any day you are physically present in the country at any time during the day.  Please see Chapter One of IRS Publication 519 for a list of exceptions to this rule.