Step 1

Where are you a citizen / tax resident of today?

This tells us which home-country rules might already apply to you.

Home / citizenship country

Which country do you want to check?

Pick the country where you're spending significant time this year.

Country to evaluate

US Presence — 3-Year Detail

The IRS Substantial Presence Test weighs days across three years. Enter your actual (or planned) days in the US for each.

Days in the US this year (2026)

Days in the US last year (2025)

Days in the US two years ago (2024)

Do you hold a US Green Card, or a TN/H-1B visa?

I commute daily across the border from Canada for work (not staying overnight in the US).

How many days will you spend there?

Days in-country this period

Do you have a home available to you there?

Owned property, or a lease you could return to — even if you're not there right now.

Does your spouse or minor children live there?

Some countries presume residency follows where your immediate family lives.

Is that country your main economic base?

More than half your income is sourced there, paid by an entity there, or it's your main place of business.

This tool provides general education only and is not tax or legal advice. Rules simplified from public guidance current as of mid-2026 and may not reflect your full situation. See our full disclaimer.

Dual Tax Residency Risk Checker