US Substantial Presence / Closer Connection Helper

Track travel days, compute the 3‑year weighted total, and see if Form 8840 is likely needed.

1) People & trips

People

    2) Choose the analysis year

    IRS 3‑year weighting: Current = 1× Year −1 = 1⁄3× Year −2 = 1⁄6×. SPT if ≥ 31 in current year and weighted ≥ 183.

    3) Trips

    #ArrivalDepartureDaysPeopleDescription

    Results (per person)