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Presence-test calculator

Enter your day counts for a tax year and see all five alternatives of the presence test for Puerto Rico bona fide residency — tests 1 and 2 with and without the Pub 570 30-day travel rule, and every US-day figure under both readings of a dual-presence day. The calculation runs in your browser; your numbers are never sent to Tax60.

The rules applied are the ones described in the Methodology. In the app these counts come from the record itself.

Tax year

Tax year

A calendar year. Prior years follow from it.

Where you were

Where you were

Count a day for every place you were physically present at any time that day, so a travel day can appear in two counts.

Any part of the day, including days that also touched the US or another possession.

The 50 states and the District of Columbia. Not the USVI or other possessions.

Same-day travel between the island and the mainland.

USVI, Guam, the Northern Mariana Islands, American Samoa — with no time in PR or the US that day.

Foreign countries.

Beyond 12 nautical miles of any coast, with no port call that day.

Exception days

Exception days

Days the regulation treats differently from where you physically were. Each must already be included in the counts above.

Days outside PR receiving qualifying treatment, or accompanying a parent, spouse, or child receiving it.

Days away from PR in the window around a declared major disaster in PR, or under a mandatory evacuation order covering your home.

The rest are assumed to be in your possession, international, or international-waters counts.

Under 24 hours in the US between two non-US points, with no business or other non-transit activity. Not a US day; adds no PR day.

The two prior years

The two prior years

For the three-year test. Enter each year's days of presence in PR under the regulation, and separately any days you counted under the Pub 570 30-day rule that year.

2025

Physical days plus medical and disaster days; no 30-day-rule days.

0 to 30.

2024

Physical days plus medical and disaster days; no 30-day-rule days.

0 to 30.

Your attestations

Your attestations

Tests 4 and 5 depend on facts only you can state. Until you answer, they are shown as “needs your input” rather than computed.

Your earned income from US sources this year was $3,000 or less

Wages and self-employment income for services performed in the United States. Test 4.

Significant connection to the United States (test 5)

You have a permanent home in the United States

A house, apartment, or furnished room you own or rent that is available to you at all times. A US rental property counts if your personal use exceeded the greater of 14 days or 10% of the days it was rented at a fair rental.

You are registered to vote in the United States

In any state or the District of Columbia.

Your spouse, or a child of yours under 18, has their principal home in the United States

Two statutory exceptions: a child living in the US with the other parent under a custodial decree or multiple support agreement, and a child in the US only as a student.

Enter your day counts to evaluate the five alternatives

Informational only, not tax, legal, or accounting advice.

Fill in where you were during 2026 and each of the five alternatives of the presence test appears here, with the counts behind it, under both readings of a day spent in Puerto Rico and the United States. Nothing is computed and nothing is sent anywhere until you enter a number.

Informational only, not tax, legal, or accounting advice. This calculator applies the presence test of Treas. Reg. §1.937-1(c) to the counts you enter. It cannot verify your counts, and it does not evaluate the tax-home or closer-connection tests, which bona fide residency also requires. Ruleset act60-2026.09.1.