Tax Residency Determination
Tax residency affects which U.S. tax rules and forms apply. Work through your visa and presence history before preparing a return.
Collect the right history
Record your visa categories and U.S. entry and exit dates for the relevant years. Student and scholar exceptions can change how days count under the Substantial Presence Test.
Understand the result
The residency tool gives an educational estimate and shows the factors behind it. Review your full circumstances before treating the result as a final tax determination.