🇺🇸 Tax residency in United States
Unique global-citizenship-based regime: US citizens + green-card holders pay US tax on worldwide income regardless of where they live. SPT brings in non-citizens after 183 days under the weighted formula.
Residency rules
- Days rule
- Substantial Presence Test (SPT): 31+ days current year + 183-weighted-day formula
- Tie-breaker
- US-citizen / green-card holders are tax-residents of the US regardless of presence
- Treaty tie-breaker
- Permanent home > centre of vital interests > habitual abode > nationality (per OECD Article 4)
Last verified 2026-04-28.