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US SPT with excluded days

Compare physical presence with countable days after confirmed exclusions. Check student or teacher history, then apply each year's exclusions before weighting.

Count the days that belong in the SPT

Annual totals are independent of your saved travel ledger. Confirm exclusions before applying them.

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Save a draft to keep these answers when you leave the page.

1 Annual day totals

Count each physical or excluded date once, even if several exemptions overlap. Arrival and departure both count.

2026
2025
2024
Check a student or teacher exemption category

This review concerns the assessment year. Earlier years need their own eligibility check. “Exempt” here means days excluded from this test.

Include years with any student/teacher/trainee exemption, even one day. Student: all earlier relevant years. Teacher: the previous six years.

Student: beyond-five-year facts accepted under IRS conditions. Teacher: at most 3 exempt years of the prior 6, a prior teacher/trainee year, and ALL compensation paid by a foreign employer in the current and each relevant prior teacher/trainee year.

Choose a category and enter its history to review the ordinary limit.

2 Apply confirmed exclusions

Until checked, the result uses physical presence and shows the proposed exclusions separately. A category review never checks this box for you. Changing the year, annual totals or category facts clears the confirmation so you can review them again.

How to use this calculation

Read the excluded-days guide to identify the applicable category. Then enter annual totals, confirm eligible exclusions and compare the result. Use the travel-ledger calculator to count dates first.

Worked example

Physical presence of 150, 90 and 60 days produces 190 weighted days. If 20 current-year days are independently confirmed as excludable, the countable totals are 130, 90 and 60: 130 + 30 + 10 = 170. The weighted threshold is no longer met.

What does an adjusted result decide?

Only the 31-day and weighted 183-day SPT conditions. It does not decide green-card residency, exemption evidence, closer connection, treaty claims, tax liability or filing obligations. Form 8843 may be required even without an income-tax return; this tool does not file forms.

Why exclude before weighting?

Excluded dates belong to the calendar year in which they occurred. Removing 30 prior-year dates reduces that year's weighted contribution by 10, not 30. See more three-year SPT examples.

Official sources

Guidance checked 5 October 2026. Results depend on the facts you confirm; tax filing, treaty claims and immigration eligibility need separate review.