The Substantial Presence Test (SPT) is a criterion used by the Internal Revenue Service (IRS) in the United States to determine whether an individual who is not a citizen or lawful permanent resident in the recent past qualifies as a "resident for tax purposes" or a "nonresident for tax purposes";[1][2] it is a form of physical presence test.
Note that the criterion is used to determine residency for tax purposes for people who are not citizens and fail the Green Card Test.
There is no limit on the number of days that can be excluded from the Substantial Presence Test for a foreign government-related individual.
[2][10] In addition, individuals can exclude days of presence due to medical conditions and if attending charitable sports events.
Explicitly, the four types of exclusions possible are: A person seeking exemption in this manner is required to file Form 8843 along with his or her tax return.
[10] In fact, even those who have no income need to file Form 8843 to inform the IRS that they are in student status and are not residents for tax purposes.
[5][17][18] In order to be able to elect to file as a dual-status alien, an individual must meet both of the following requirements: If the individual elects to file as a dual status alien, the residency starting date for the tax year is the first day of the earliest 31-day period (described in (1) above) that is chosen to qualify for the choice.