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US SPT: four examples that explain the result

Four worked examples show how current-year presence, prior-year weights and confirmed exclusions change an SPT result. See the exact threshold calculation.

Prepared by Tax Residency Days · Official sources checked 5 October 2026

1. Three years of 120 days stays below the weighted threshold

Suppose your countable presence is 120 days in each of 2024, 2025 and 2026. For 2026: 120 + 120/3 + 120/6 = 180. The 31-day condition is met, but the weighted test fails. Two more current-year countable days give 182; the third gives 183.

2. A high weighted total does not replace the 31-day condition

Suppose 2026 has 30 countable days, with 365 in each of 2025 and 2024. The weighted total is 212.5, yet the current year is below 31, so the SPT is not met. One additional countable day would make both conditions true. Other residency routes remain separate.

3. Prior-year exclusions receive the prior-year weight

Start with 150 current-year, 90 prior-year and 60 second-prior-year physical days: 150 + 30 + 10 = 190. If 30 prior-year dates are independently confirmed as excludable, its count becomes 60. The adjusted result is 150 + 20 + 10 = 180. Subtracting 30 directly from 190 would give the wrong answer.

4. Fractional contributions still reach the boundary exactly

With countable totals of 152, 91 and 4, the exact sum is 152 + 91/3 + 4/6 = 183. A rounded screen value for either fraction must not change the decision. The calculator compares 6×152 + 2×91 + 4 with 6×183, all as integers.

Use the right input

Count unique physical dates first in the US travel-ledger calculator. Check the exemption category and annual history before entering excluded totals. If two exclusion categories cover the same date, deduct it once.

What “SPT not met” leaves open

These examples decide only this presence test. Green-card residence, a first-year choice, a closer-connection exception, a treaty claim and filing requirements have different conditions. A lower adjusted day count does not approve an exclusion or eliminate a return obligation. Review the complete US rules guide for context.