The Catholic University of America

The Substantial Presence Test

Before taking the substantial presence test, it is important to first figure out if you are exempt from this test. Please review the information on determining exemption from the subtantial presence test.

Year

# days physically present in the U.S.

Multiply by

To get # days to count in SPT

2007

1

2006

1/3

2005

1/6

Total # of days

If the total number of days present is equal to or greater than 183 days, you are considered to be a resident alien for tax purposes, even if your immigration status is that of a nonimmigrant.