Days you spend in the United States as an exempt individual are not counted for the substantial presence test. The term describes certain categories of people. It does not mean the person is exempt from U.S. tax.
Who is an exempt individual
| Category | Visa | Requirement |
|---|---|---|
| Teacher or trainee | J or Q | Temporarily present and substantially complying with the visa requirements |
| Student | F, J, M or Q | Temporarily present and substantially complying with the visa requirements |
| Foreign government-related individual | A or G (not A-3 or G-5) | Temporarily present |
| Professional athlete | Not specified | Temporarily in the United States to compete in a charitable sports event |
Limits for students
A student is no longer exempt if they were exempt as a teacher, trainee or student for any part of more than 5 calendar years, unless they show that they do not intend to reside permanently in the United States and that they substantially complied with the visa requirements. The full conditions are in Publication 519.
Limits for teachers and trainees
A teacher or trainee is not exempt for a year if they were exempt as a teacher, trainee or student for any part of 2 of the 6 preceding calendar years. An exception applies when a foreign employer paid all of the person's compensation; the publication lists the conditions.
Reporting the days
Exempt days are excluded by filing Form 8843. In the calculator, enter them as days that do not count, year by year.
Updated: November 4, 2026