The 183-day formula
You are a US resident for tax purposes for a calendar year if both of these are true:
- you were in the US at least 31 days during the year, and
- the following total is 183 days or more: all your days this year + one third of your days last year + one sixth of your days the year before.
Any part of a day counts as a full day. Days in transit between two foreign airports and some days of medical emergency don't count.
Days that don't count
Some visa holders are "exempt individuals" and don't count their days at all:
- F, J, M and Q students: usually their first 5 calendar years in the US.
- J and Q teachers, researchers, trainees, interns, au pairs and Work and Travel participants: 2 of every 6 calendar years.
- Diplomats and certain employees of international organizations.
H-2B, H-1B, H-2A, B-1/B-2 visitors, parolees and TPS holders are not exempt. Every day counts. Exempt individuals file Form 8843 to claim the exemption.
Examples
H-2B landscaper, first season
In the US from April 1 to November 15: 229 days. No earlier visits. 229 is more than 183, so this worker is a resident for that year. They file Form 1040, take the standard deduction and pay FICA. It is a dual-status year, because they were a nonresident before arrival.
H-2B resort worker, short season
150 days this year, 140 last year, 0 the year before: 150 + 46.7 + 0 = 196.7. Over 183, so resident, even though no single year reached 183 days.
H-1B engineer
Arrived October 1: 92 days. Under 183, so a nonresident for that first year, unless they choose to be treated as a resident early. In the next full year they are a resident.
F-1 student, year 6
The five exempt years are over. All days now count. A student in the US all year becomes a resident, unless they show they don't intend to stay permanently. That explanation goes on Form 8843.
Exceptions that can keep you a nonresident
- Closer connection exception (Form 8840): if you were in the US fewer than 183 days this year and your tax home and closer ties are in another country.
- Tax treaty tie-breaker (Form 8833): many treaties decide residency for people who count as residents of both countries.
Your first and last year
In the year you arrive or leave, you're often a resident for only part of the year. That is called a dual-status year, and it has its own rules: no standard deduction, and a special statement with your return. Some people can choose to be treated as a resident for the whole year, for example when married to a US citizen or resident.
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Frequently asked questions
Do days in the US on an F-1 visa count?
Usually not during your first five calendar years as a student. After that they count, unless you show you don't intend to live in the US permanently.
Is a green card the only way to become a US tax resident?
No. You become a resident for tax purposes if you pass the substantial presence test, whatever your visa.
Are H-2B workers residents or nonresidents?
It depends on how long they stay. Many full-season H-2B workers pass the 183-day test and are residents for that year. Short seasons can stay nonresident.
This guide is general information based on IRS publications and form instructions as of November 2026. It isn't tax advice for your situation. Rules change, so our tax experts check every return before filing.