For individuals who are not U.S. citizens, federal income tax residency generally depends on the green card test or the substantial presence test. Exceptions, treaty provisions, and residency elections must also be considered.
Your visa category or Japanese residence registration does not determine the result by itself.
1. Green Card Test
You generally meet this test if you are a U.S. lawful permanent resident during the calendar year.
Returning to Japan does not automatically end residency under the green card test.
Reference: IRS — Resident and Nonresident Aliens
2. Substantial Presence Test
Generally, both conditions must be met:
- At least 31 days of U.S. presence in the current year
- At least 183 weighted days over three years, calculated below
| Year | Days counted |
|---|---|
| Current year | All days |
| Previous year | One-third |
| Second preceding year | One-sixth |
For example, 150 current-year days, 90 previous-year days, and 60 days in the second preceding year produce 190 weighted days: 150 + 30 + 10. Without exclusions or exceptions, the test is met despite fewer than 183 current-year days.
Reference: IRS — Substantial Presence Test
3. Review Excluded Days and Exceptions
Qualifying students, trainees, and others may exclude certain days. A student visa does not automatically establish nonresident status; prior stays and required filings matter.
The closer connection exception may apply when current-year presence is below 183 days and requirements concerning a foreign tax home, closer ties abroad, and other conditions are met. Timely Form 8840 filing is generally required.
References: IRS — Substantial Presence Test, IRS — Closer Connection Exception
4. Determine the Residency Period
Meeting a residency test does not necessarily make you a resident for the entire year. Arrival or departure years may contain both resident and nonresident periods.
Residency starting and ending dates do not necessarily match assignment dates. Prior and following-year status, qualifying conditions, and supporting statements may affect the result.
Reference: IRS — Residency Starting and Ending Dates
Information to Gather
- U.S. travel history for the current year and two preceding years
- Visa categories and changes
- Green card acquisition or relinquishment details
- Homes, employment, and family circumstances in Japan and the United States
- Prior filing status and residency elections
We review your travel history and circumstances to identify the applicable residency status and filing approach.
This is a general explanation of federal income tax residency for non-U.S. citizens. Treaty provisions and elections may affect the result. State residency requires separate review.
Information reviewed: October 14, 2026
