Can I Be Required to File a U.S. Tax Return If I Spend Fewer Than 183 Days in the United States?

2026.10.14

Yes. Spending fewer than 183 days in the United States does not automatically establish nonresident status or eliminate a filing obligation.

Tax residency and filing requirements must be reviewed separately.

1. Prior-Year Presence Can Establish Residency

The substantial presence test generally requires:

  • At least 31 current-year days
  • At least 183 weighted days: all current-year days, one-third of the previous year’s days, and one-sixth of the second preceding year’s days

For example, 150, 90, and 60 days respectively produce 190 weighted days. Without exclusions or exceptions, the test is met despite fewer than 183 current-year days.

Reference: IRS — Substantial Presence Test

2. Green Card Status and Elections Also Matter

Green card residency is not determined solely by days present. Prior elections, including an election to treat a nonresident spouse as a resident, may also remain relevant.

Reference: IRS — Resident and Nonresident Aliens

3. Nonresidents May Still Need to File

Working in the United States may require a nonresident to file Form 1040-NR. Compensation attributable to U.S. work must be reviewed even if paid in Japan.

Filing may also be required when withholding does not fully satisfy tax on U.S.-source income, or to claim a refund of overpaid tax.

Reference: IRS — Taxation of Nonresident Aliens

4. Treaty Exemption Does Not Necessarily Eliminate Filing

The U.S.–Japan treaty’s short-stay employment exemption includes conditions concerning the employer and who bears the compensation, not just presence.

Its 183-day rule differs from the substantial presence test. Even exempt income may require a return or other filings.

Reference: IRS — Publication 519

Information to Gather

  • U.S. travel history for the current year and two preceding years
  • Visa and green card status
  • U.S. work dates, locations, and activities
  • Compensation payer and service periods
  • U.S. withholding
  • Prior filing status and residency elections

We review presence, work activities, and prior filings to identify the necessary steps.

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This answer provides general information about U.S. federal income tax. Exceptions and treaty provisions may affect the result. State filing requirements require separate review.

Information reviewed: October 14, 2026