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Jun 14, 2026
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h1b-korea-tax-resident-status
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A 90-day Korea trip on H1B affects US tax residency based on the Substantial Presence Test. Understand how to calculate your days for accurate tax status.
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H1B tax resident
Substantial Presence Test
90-day Korea trip tax
US tax residency rules
H1B foreign travel
IRS Form 8840
Tax non-resident status
H1B visa holder tax
Korean income tax H1B
Tax treaty H1B Korea
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H1B Tax (Korean)
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A 90-day trip to Korea typically won't change an H1B holder's US tax resident status if they otherwise meet the Substantial Presence Test for the calendar year, as the days spent outside the US are still counted for SPT purposes unless specific, narrow exceptions apply.

Quick Answer

The Substantial Presence Test (SPT) determines if you're a US resident for tax purposes. Generally, an H1B holder must count all days physically present in the US toward the SPT, along with certain days absent. A 90-day trip to Korea doesn't automatically exempt those days from the calculation or prevent you from meeting the SPT if you spend enough other days in the US during the year and prior years. Your H1B visa typically makes you a "resident alien" for tax purposes from day one, overriding some initial SPT complexities that affect other visa types.

TL;DR

  • H1B holders are generally considered US tax residents from their arrival date in the US.
  • The Substantial Presence Test (SPT) counts days you were physically present in the US over a three-year period, using a weighted average.
  • A 90-day trip outside the US does not reset your SPT calculation or prevent you from meeting the test if you've spent sufficient time in the US otherwise.
  • The "closer connection exception" might offer a path to non-resident status, but it's often difficult for H1B holders to qualify, especially if they spend 183 days or more in the US during the current year.
  • Keeping detailed records of your travel dates and physical presence is key to accurately determining your tax residency status.

What We'll Cover

💡
Recommended: compare TaxAct →
  1. What Is the Substantial Presence Test (SPT) for H1B Holders?
  1. How Does a 90-Day Korea Trip Affect Your US Tax Residency Status?
  1. H1B Visa Status: Special Rules for Tax Residency
  1. Substantial Presence Test: US Resident vs. Non-Resident Implications
  1. What Records Should You Keep for SPT and Travel?
  1. Common Mistakes When Calculating SPT After International Travel
  1. When Does a Trip Abroad Impact Your Substantial Presence Test?
  1. Quick Comparison: US Tax Resident vs. Non-Resident
  1. What to Do First to Confirm Your Tax Status
  1. Limits and Exceptions to SPT Guidance
  1. Best Next Resource for H1B Tax Filing
  1. Official Sources I Checked
  1. FAQ
  1. What I Would Do Next
Person reviewing h1b tax (korean) options on laptop
Person reviewing h1b tax (korean) options on laptop

What Is the Substantial Presence Test (SPT) for H1B Holders?

The Substantial Presence Test (SPT) is the primary method the IRS uses to determine if a non-U.S. citizen or green card holder is a "resident alien" for tax purposes. Unlike your immigration status, which an H1B visa grants, tax residency dictates how you're taxed by the US government. Think of it like a loyalty program for days spent in the US. Every day you're physically present in the country earns you "points," and if you accumulate enough points over a specific period, the IRS considers you a tax resident, regardless of your visa type.

How Days Are Counted

To meet the SPT for any given year, you must satisfy two conditions regarding your physical presence in the US:
  1. 31-Day Rule: You were present in the US for at least 31 days during the current year (e.g., 2026).
  1. 183-Day Weighted Average Rule: You were present in the US for 183 days or more during a three-year period that includes the current year and the two immediately preceding years, counting:
  • All days of presence in the current year.
  • 1/3 of the days of presence in the first preceding year (e.g., 2025).
  • 1/6 of the days of presence in the second preceding year (e.g., 2024).
If you meet both of these conditions, the IRS generally considers you a resident alien for that tax year. And yes, a partial day counts as a full day of presence for SPT purposes. For example, if you arrive at 11 PM on January 1st, that's one day.

The 183-Day Rule

The 183-day weighted average is where most people focus their attention. It's not just about how many days you spent in the US in 2026; it's a look back at your recent history. Let's say you were in the US for:
  • 120 days in 2026
  • 180 days in 2025
  • 180 days in 2024
Your SPT calculation for 2026 would be:
(1 x 120 days) + (1/3 x 180 days) + (1/6 x 180 days) = 120 + 60 + 30 = 210 days.
Since 210 is greater than 183, and you were in the US for more than 31 days in 2026, you'd meet the Substantial Presence Test for 2026.
An important note for H1B holders: Most H1B visa holders are considered "resident aliens" from their first day of arrival in the US, so long as they don't claim a tax treaty benefit that would make them a non-resident. This is a significant distinction because many other visa types (like F-1 students or J-1 scholars) are "exempt individuals" for a certain period, meaning their days in the US don't count for the SPT during that exemption. H1B holders typically do not have this initial exemption period.

How Does a 90-Day Korea Trip Affect Your US Tax Residency Status?

When an H1B holder takes a 90-day trip to Korea, or anywhere outside the US, those days aren't counted as "days of presence in the US." However, this doesn't automatically mean you won't meet the Substantial Presence Test. In fact, for most H1B holders who are established in the US, a 90-day trip usually doesn't change their tax residency status.
Chart comparing H1B Tax: 90-Day Korea Trip. US Resident data
Chart comparing H1B Tax: 90-Day Korea Trip. US Resident data

Days of Presence: The Basic Calculation

Let's use an example. Imagine you, an H1B holder, are in the US for the full year 2026, but you take a 90-day trip to Korea from June 1st to August 29th.
  • Total days in 2026: 365
  • Days absent from the US (Korea trip): 90
  • Days present in the US: 365 - 90 = 275 days.
In this scenario, you've spent 275 days in the US during 2026. This easily clears the 31-day current year rule. Even when applying the weighted average (275 days in 2026 + 1/3 of your 2025 days + 1/6 of your 2024 days), it's highly probable you'll still exceed the 183-day threshold. So, a 90-day trip, by itself, doesn't usually disrupt the SPT for someone who spends a significant portion of the rest of the year in the US.
The trip simply reduces the number of current year days that contribute to the weighted average. It doesn't reset anything, nor does it typically push an H1B holder who has been in the US for a few years below the SPT threshold.

The "Closer Connection Exception"

This is where things can get a bit nuanced. Even if you meet the SPT, you might be able to claim non-resident alien status under the "closer connection exception." This exception applies if you meet all of the following:
  1. You were present in the US for fewer than 183 days in the current year (e.g., 2026). This is the first hurdle. If your 90-day Korea trip meant you were in the US for 275 days, you automatically fail this first requirement for the exception.
  1. You maintain a tax home in a foreign country during the entire year.
  1. You have a closer connection to that foreign country than to the US. This involves looking at factors like where your permanent home is, where your family lives, where your personal belongings are located, where you have bank accounts, where you vote, and where you hold a driver's license.
For most H1B visa holders, particularly those who have been working in the US for a while, claiming a "closer connection" to a foreign country while actively employed and living in the US can be challenging. Your primary "tax home" is generally considered to be where your principal place of business is located. As an H1B holder, your employer is in the US, and your work location is typically in the US. So, even if you spend less than 183 days in the current year, proving a closer connection to Korea while working full-time in the US under an H1B visa is often difficult to demonstrate to the IRS. You'd need clear and convincing evidence.

H1B Visa Status: Special Rules for Tax Residency

Your visa type plays a big role in how the Substantial Presence Test applies to you. For H1B holders, the rules generally lead to US tax residency quicker than for some other visa categories.

Exempt Individuals and Their SPT Impact

The IRS has a category called "exempt individuals" whose days of presence in the US do not count towards the SPT. This often causes confusion. However, "exempt" in this context refers to exempt from counting days for the SPT, not exempt from paying taxes. Common exempt individuals include:
  • Foreign government-related individuals: Diplomats, consular officers, employees of international organizations.
  • Teachers or trainees (J or Q visas): For two out of the last six calendar years.
  • Students (F, J, M, or Q visas): For five calendar years.
The critical point here is that H1B visa holders are generally *not* considered exempt individuals for the purpose of the Substantial Presence Test. This means that every day you are physically present in the US on an H1B visa counts towards the SPT calculation from day one. You don't get an initial grace period where your days don't matter, unlike, for example, a new F-1 student arriving in the US. This is why many H1B holders quickly meet the SPT and become resident aliens for tax purposes.

The "First-Year Choice" for H1B Holders

While H1B holders usually become resident aliens quickly, there's a specific situation called the "First-Year Choice" that can impact residency. This choice isn't about avoiding the SPT, but rather accelerating your residency if you otherwise wouldn't meet it for the first year. It's not commonly used by individuals who spend most of the year in the US.
The First-Year Choice allows certain individuals who don't meet the SPT for the current year but do meet it in the following year, and meet certain presence requirements, to elect to be treated as a resident alien for a portion of their first year in the US. For instance, if you arrived in late 2025 and didn't meet the SPT for 2025 but will meet it for 2026, you might be able to make a first-year choice to be treated as a resident for a portion of 2025. This generally requires you to be present for at least 31 consecutive days in the year of the choice and for at least 75% of the total days during that period. It's a complex election and usually applies only to specific scenarios where you want to claim residency for an earlier part of your arrival year. It doesn't typically negate tax residency for a year in which you easily meet the SPT.
For guidance on navigating these complexities, especially if your first year involved international moves or changes in status, a resource like H1B First Year: Dual Status Tax Forms After Korea Move can be helpful.

Substantial Presence Test: US Resident vs. Non-Resident Implications

Your tax residency status – whether you're a US tax resident or a non-resident alien – has profound implications for how you file your US tax return, what income you report, and what deductions and credits you can claim. It's not just a technicality; it impacts your actual tax liability.

Filing as a US Resident

If you are a US tax resident (which most H1B holders who meet the SPT are), you are generally taxed on your worldwide income. This means all income you earn, regardless of where it's sourced (e.g., your US salary, any interest from a Korean bank account, dividends from foreign stocks, rental income from property abroad), must be reported on your US tax return.
  • Form: You'll typically file Form 1040, U.S. Individual Income Tax Return.
  • Deductions and Credits: As a resident, you're usually eligible for the same standard deductions, itemized deductions (like mortgage interest, state and local taxes, charitable contributions), and credits (e.g., Child Tax Credit, education credits) as a US citizen.
  • Foreign Financial Accounts: If you have foreign bank accounts or other financial assets, you might also need to file FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR), and/or Form 8938, Statement of Specified Foreign Financial Assets, if they meet certain thresholds.
For most H1B holders, TaxAct is a solid and user-friendly option for filing your Form 1040. It handles W-2 income, deductions, and credits effectively. If your situation is more complex, perhaps involving foreign bank accounts requiring FBAR (FinCEN Form 114) or Form 8938 (Statement of Specified Foreign Financial Assets), or if you end up with a dual-status year, MyExpatTaxes is built specifically for those nuances.

Filing as a Non-Resident Alien

If you are determined to be a non-resident alien for tax purposes, your US tax obligations are significantly different.
  • Form: You'll typically file Form 1040-NR, U.S. Nonresident Alien Income Tax Return.
  • Income Taxed: You are generally only taxed on your US-source income. This includes income effectively connected with a US trade or business (like your US salary) and certain types of fixed or determinable annual or periodical (FDAP) income from US sources. Income earned from foreign sources while you are a non-resident is generally not subject to US tax.
  • Deductions and Credits: Non-resident aliens have more limited deductions and credits. For instance, you usually cannot claim the standard deduction and can only itemize specific deductions.
For the rare H1B holder who might determine they are a non-resident alien, Sprintax is designed to help prepare Form 1040-NR.

What Records Should You Keep for SPT and Travel?

Maintaining meticulous records is a non-negotiable step for anyone trying to navigate US tax residency, especially when international travel is involved. The IRS can, and often does, request proof of your physical presence in the US and abroad. If you can't back up your claims with documentation, you might face issues.
I'd pick a dedicated folder on my computer for this, organized by tax year. Screenshots of e-tickets, boarding passes, and passport entry/exit stamps are gold. If you use a travel app, sometimes it logs your movements; a simple spreadsheet noting travel dates and destinations is also helpful. And if you have any official correspondence regarding your visa or travel status, save that in writing too.
Here's a checklist of specific records to keep:
  • Passport Entry and Exit Stamps: The most direct evidence of your physical presence (or absence). Take photos of every stamp.
  • Airline Tickets and Boarding Passes: Both electronic and physical copies. These show your travel dates and destinations.
  • Travel Itineraries: Emails or documents from travel agents or booking sites confirming your travel plans.
  • Hotel Receipts/Bookings: Proof of your location during travel.
  • Credit Card Statements: These can sometimes show foreign transactions, indirectly confirming your presence outside the US.
  • Employment Records: Pay stubs, W-2 forms, and employment contracts can help establish your US work location and income.
  • Visa Documents: Your H1B approval notices (Form I-797) and visa stamps are key to confirm your immigration status.
  • Residential Leases/Mortgage Statements: Proof of your residence in the US.
  • Dated Photos/Social Media (with caution): While not primary evidence, these can sometimes corroborate travel dates if necessary, though official documents are far better.
Remember, the burden of proof is on you if the IRS questions your residency status. Having a well-organized set of records makes the process much smoother. For an H1B holder who might have varied income sources or specific proration needs, collecting all documentation is critical. For example, if you moved in January, understanding H1B Jan Move Korea: How to Pro-Rate Your First W-2 Income would be vital, and solid records underpin that calculation.

Common Mistakes When Calculating SPT After International Travel

The Substantial Presence Test seems straightforward, but international travel, especially for H1B holders, often leads to misunderstandings. These can result in incorrect tax filings and potential penalties.
Here are some common pitfalls:
  • Forgetting the Weighted Average: Many people only focus on the current year's presence and forget to count days from the two preceding years at the 1/3 and 1/6 rates. This leads to undercounting total "days of presence."
  • Misinterpreting "Exempt Individual" Status: H1B holders are not typically "exempt individuals" for SPT purposes. Assuming your days don't count because of your visa type is a significant error that usually leads to incorrectly claiming non-resident status.
  • Assuming Travel Automatically Breaks Residency: A 90-day trip, or even longer, does not automatically make you a non-resident. If you're in the US for 200+ days otherwise, you'll still meet the SPT, and your tax residency won't change unless the "closer connection exception" or other special rules apply.
  • Incorrectly Applying the "Closer Connection Exception": Many H1B holders believe that simply having family or property abroad automatically qualifies them for the closer connection exception. However, your "tax home" (where your main place of business is) and the full list of "closer connection factors" often lean heavily towards the US for an H1B worker. Claiming this exception when you don't truly qualify can be challenged by the IRS.
  • Not Documenting Travel Dates: Relying on memory or incomplete records can lead to inaccuracies. As mentioned, the IRS requires proof.
  • Confusing Immigration Status with Tax Status: An H1B visa grants you legal immigration status to work in the US, but it doesn't solely determine your tax residency. These are two distinct legal concepts, often leading to confusion.
  • Ignoring State Tax Residency Rules: This guidance primarily addresses federal income tax residency. State income tax rules can vary significantly from federal rules and from state to state. So, while you might be a US resident for federal purposes, your state residency could have its own criteria based on domicile, physical presence, and intent. This is one area where there is no universal answer.
  • Failing to Consider Tax Treaty Benefits: While tax treaties can sometimes modify residency rules or offer deductions (e.g., for students or teachers), they don't typically change the SPT for H1B workers directly, though they can impact specific income types. For more on tax treaties, especially in your first year, see H1B Tax Treaty Deduction 2026: First Year Standard.

When Does a Trip Abroad Impact Your Substantial Presence Test?

A trip abroad needs to be substantial or coincide with a change in circumstances to truly impact your Substantial Presence Test determination. It's not just about leaving the country; it's about the bigger picture of your physical presence and intent.

Long-Term Absences and Visa Changes

A trip abroad primarily impacts your SPT if it's long enough to significantly reduce your total "days of presence" in the US, potentially dropping you below the 183-day weighted average threshold. For instance, if you were to leave the US for 7-8 months of the year, then your days of presence would be low enough that the SPT might not be met, and then the "closer connection exception" could become more relevant.
Similarly, a change in your visa status, such as transitioning from an H1B to a green card holder, or leaving the US permanently and giving up your H1B, would definitively alter your tax residency status. If you change status mid-year, you might be a "dual-status alien" – a resident for part of the year and a non-resident for another part. This often involves filing specific forms and can be quite complex. And for those considering leaving the US, understanding how their 401k is affected is key; see H1B Korean Leaving US: Max 401k First Year? Yes, Do It!.

The "Medical Condition Exception"

There's a specific, narrow exception if you would otherwise meet the SPT but cannot leave the US due to a medical condition that developed while you were present in the US. In such a case, you might be able to exclude those days from the SPT calculation. To qualify, you must be able to prove to the IRS:
  1. You intended to leave the US.
  1. You couldn't leave because of a medical condition or problem that arose while you were in the US.
  1. You file a statement with your income tax return, including a doctor's statement, explaining why you couldn't leave.
This exception is very specific and doesn't apply to general travel plans or simply choosing to remain in the US. It's truly for unforeseen medical emergencies that prevent departure.

Quick Comparison: US Tax Resident vs. Non-Resident

Understanding the core differences between being a US tax resident and a non-resident alien is key for accurate tax filing. Here's a quick overview:
Feature
US Tax Resident (Met SPT)
Non-Resident Alien (Did Not Meet SPT)
Income Taxed
Worldwide income (US and foreign sources)
Generally, only US-source income (effectively connected to US trade/business)
Primary Tax Form
Form 1040
Form 1040-NR
Standard Deduction
Yes
Generally, no (can only itemize limited deductions)
Itemized Deductions
Yes (e.g., state/local tax, mortgage interest)
Limited (e.g., state/local income tax to extent of US-source income, some charitable contributions)
Filing Status Options
Single, Married Filing Jointly, Married Filing Separately, Head of Household, Qualifying Widow(er)
Generally, Single or Married Filing Separately (exceptions for some treaty benefits)
Tax Treaties
May reduce taxes on certain foreign income
Can reduce or exempt US tax on certain US-source income, or modify residency rules
Foreign Bank Reporting
May need to file FBAR (FinCEN Form 114) and Form 8938 if thresholds met
Generally, only FBAR if required, Form 8938 less common but possible if US assets
Self-Employment Tax
On worldwide self-employment income
Only on US-source self-employment income
Key takeaways for H1B Tax: 90-Day Korea Trip. US Resident
Key takeaways for H1B Tax: 90-Day Korea Trip. US Resident

What to Do First to Confirm Your Tax Status

Navigating tax residency, especially with international travel on an H1B, demands a systematic approach. Don't guess. Take these steps to confirm your status for 2026:
  1. Gather All Travel Dates: Compile a complete list of your entry and exit dates to the US, and any international travel, for 2026, 2025, and 2024. This is critical for the weighted average.
  1. Count Your Days of Presence:
  • Count all days physically present in the US in 2026.
  • Count all days physically present in the US in 2025.
  • Count all days physically present in the US in 2024.
  1. Apply the Substantial Presence Test (SPT):
  • Step A: Current Year (2026) 31-Day Rule: Were you in the US for at least 31 days in 2026? If no, you generally aren't a resident via SPT. If yes, proceed to Step B.
  • Step B: Three-Year 183-Day Weighted Average: Calculate: (1 x 2026 days) + (1/3 x 2025 days) + (1/6 x 2024 days). Is the total 183 days or more? If yes, you meet the SPT.
  1. Confirm H1B Exempt Status: Remember, as an H1B holder, your days generally count from day one. You're not typically an "exempt individual" like some students or teachers.
  1. Assess "Closer Connection Exception" (If Applicable): If you met the SPT, but you were present in the US for fewer than 183 days in 2026, and you believe you have a closer connection to a foreign country, then you would need to explore this exception. Be prepared to provide substantial documentation to the IRS. For most H1B holders who are in the US for more than 183 days in the current year, this exception isn't available.
  1. Review Tax Treaty Provisions: While unlikely to change your SPT status directly, some treaties can offer specific deductions or exemptions on certain income types. Check IRS Publication 901, U.S. Tax Treaties for details relevant to Korea or your home country.

Limits and Exceptions to SPT Guidance

It's important to understand the boundaries of this information. While the Substantial Presence Test is a key federal rule, there are layers of complexity:
  • Federal vs. State Tax Residency: This guidance primarily addresses federal income tax residency. State income tax rules can vary significantly from federal rules and from state to state. So, while you might be a US resident for federal purposes, your state residency could have its own criteria based on domicile, physical presence, and intent. For instance, some states might consider you a resident if you maintain a home there for more than half the year, regardless of your federal status. Always check your specific state's tax department website.
  • Immigration Law is Separate: Your H1B visa grants you specific immigration status. Tax residency is distinct. While related, one does not automatically dictate the other in all cases. Consult an immigration attorney for immigration-related questions.
  • Specific Treaty Benefits: While the SPT largely determines residency for H1B holders, certain tax treaties (such as the US-Korea tax treaty) might contain provisions that allow you to claim non-resident status for tax purposes under specific "tie-breaker" rules, even if you meet the SPT. However, this is complex and requires filing Form 8833, Treaty-Based Return Position Disclosure, and often requires specific professional advice. This is not a common scenario for typical H1B employment income.
  • Citizenship or Green Card Holders: If you are a US citizen or a lawful permanent resident (green card holder), you are automatically considered a resident alien for tax purposes, regardless of the Substantial Presence Test or where you actually live. The SPT does not apply to you.
Remember, this isn't personal financial advice. These rules are guidelines, and specific situations can have unique nuances that require professional tax advice. For example, a Korean freelancer working for US clients would have entirely different tax considerations, as detailed in Korean Freelancer US Client Tax: What To Do Now.

Best Next Resource for H1B Tax Filing

Once you've determined your US tax residency status, your next step is to choose the right tools or professional help for filing your taxes.
  • For US Tax Residents (most H1B holders): If you've determined you are a US tax resident and have standard W-2 income, you'll file Form 1040. Most H1B holders find TaxAct sufficient for resident-year filing. It's a widely used platform that efficiently handles W-2s, common deductions, and credits.
  • For Complex Resident Situations (Foreign Assets): If you're a US tax resident but also have foreign bank accounts, investments, or other assets that might require reporting like FBAR (FinCEN Form 114) or Form 8938, Statement of Specified Foreign Financial Assets, then a specialized service might be beneficial. MyExpatTaxes is built for expat-specific edge cases and is particularly strong for those with foreign financial reporting obligations.
  • For Non-Resident Aliens (rare for H1B): If, after careful calculation and review, you determine you are a non-resident alien, you'll need to file Form 1040-NR. Sprintax is specifically designed to help non-resident aliens prepare their US tax returns and is often recommended by universities for their international students and scholars.
  • Professional Tax Advice: For truly complex situations, such as dual-status years, claiming tax treaty benefits to override residency, or significant foreign income, engaging a tax professional specializing in international taxation is always the safest bet. They can offer personalized advice based on your unique circumstances. You can find licensed professionals through the IRS website's directory of federal tax return preparers.

Official Sources I Checked

FAQ

Q: Does my H1B visa automatically make me a US tax resident?

Generally, yes. Unlike some other visa types, H1B holders are typically not "exempt individuals" for the Substantial Presence Test (SPT). This means all days you are physically present in the US on an H1B visa count towards the SPT from your first day of arrival, and you will usually meet the test and be considered a resident alien for tax purposes.

Q: Can I use the "Closer Connection Exception" if I visit Korea for 90 days?

It's unlikely for most H1B holders. To use the "closer connection exception," you must first be present in the US for fewer than 183 days in the current year. If your 90-day Korea trip still leaves you with 183 or more days in the US during the rest of the year, you don't qualify for this exception. Even if you meet the less-than-183-days-in-current-year condition, you'd still need to prove a stronger connection to Korea than to the US, which is difficult when actively working in the US on an H1B visa.

Q: What's the difference between tax residency and immigration status?

Immigration status, like your H1B visa, determines your legal right to live and work in the US. Tax residency, determined by the Substantial Presence Test or green card status, dictates how the IRS taxes your income. While related, they are distinct. You can be legally present in the US but be a non-resident for tax purposes (e.g., some students), or vice versa.

Q: Do days in transit count towards the Substantial Presence Test?

Generally, days you spend in the US as a passenger on a plane or ship traveling between two foreign points do not count, provided you're in the US for less than 24 hours. However, if you enter the US, clear customs, and then travel domestically (even if connecting to another international flight), those days would typically count. The rules focus on physical presence and transit within the US.

Q: What if I was a dual-status alien in 2026?

A dual-status alien is someone who is both a resident alien and a non-resident alien during the same tax year. This typically happens in your year of arrival or departure from the US, or if your immigration status changes. If you are dual-status, you generally file Form 1040 for the resident portion of the year and Form 1040-NR for the non-resident portion, often combining them or attaching statements. This is one of the more complex filing situations and often warrants professional tax advice.

Q: Where can I find the official IRS rules on the SPT?

The most comprehensive official source is IRS Publication 519, U.S. Tax Guide for Aliens. You can also find summaries and specific topic guidance on the IRS website, such as IRS Topic No. 851, Resident and Nonresident Aliens.

What I Would Do Next

If I were an H1B holder who had taken a 90-day trip to Korea, my immediate next steps would be:
  1. Consolidate All Travel Dates: I'd sit down with my passport, flight confirmations, and any travel logs for 2024, 2025, and 2026. I'd create a simple spreadsheet to list every entry and exit date for the US.
  1. Calculate My Substantial Presence Test Days: I'd apply the 31-day rule for 2026 and then the weighted 183-day average for the three-year period. Given a 90-day trip, it's highly likely I'd still meet the SPT, confirming my resident alien status.
  1. Confirm H1B Status and Exceptions: I'd double-check that no unusual circumstances (like a very early departure in my H1B first year, or a medical exception) would change my status. For most H1B holders, this just confirms they're resident.
  1. Choose My Filing Path: Assuming I'm a US tax resident, I'd plan to file Form 1040. If my finances are straightforward (just W-2), I'd look to a service like TaxAct. If I have foreign bank accounts or investments, I'd lean towards MyExpatTaxes to ensure proper FBAR/Form 8938 reporting.
  1. Organize Records: I'd ensure all travel documents, pay stubs, and any other relevant financial records are neatly organized in a digital folder, ready for tax season.
Affiliate disclosure and financial disclaimer: The Wallet Bible is editorial and not financial advice. Some links may earn a small commission at no extra cost to you; we only recommend tools we'd suggest to a friend.

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