2026 Tax Year • Substantial Presence Test (IRC § 7701(b)) • Free Estimator

Estimate Your 2026 US Tax Refund & Filing Status

Check whether you should file Form 1040 (Resident) or Form 1040-NR (Nonresident), view your standard deduction, and calculate your projected refund in under 2 minutes with CPA-verified tax math.

Step 1 of 2: Tax Profile & Presence Disclosures

Calculate Your 2026 Refund & Filing Posture

1. Select Your US Filing Status * Standard Deduction Factor

Single Standard ($15,000)

Married Jointly Joint ($30,000)

Head of Household Dependents ($22,500)

Married Separately Separate ($15,000)

2. Visa Status & Days Present in the US (2026) *

Visa / Immigration Category

Estimated Days in US in 2026

3. Annual Wages & Federal Tax Withheld *

Gross Annual Wages ($ USD)

Federal Tax Withheld ($ USD)

4. Primary State of Residence *

Real-Time Determination

Projected 2026 Tax Position

Estimated Federal Refund Range

+$1,450.00 – +$1,850.00

Residency & Form Determination Qualified for Form 1040 Resident Alien based on 183-day presence.

Statutory Standard Deduction 2026 indexed deduction of $15,000 automatically claimed.

Substantial Presence Test (SPT) ✓ IRC § 7701(b) 3-year statutory formula fully satisfied.

Senior CPA Review & E-File Returns are audited by a licensed CPA before IRS transmission.

Zero upfront cost to estimate • Encrypted & confidential

Tax Rules Explained

How the IRS Substantial Presence Test (SPT) Works

Under Internal Revenue Code (IRC) § 7701(b), your tax residency determines whether you file Form 1040 (worldwide income) or Form 1040-NR (US-sourced income only).

Presence Test

The 183-Day Rule

To be classified as a US resident alien under IRC § 7701(b), you must meet two concurrent presence requirements:

1 31 days minimum during 2026

2 183 weighted days over 3 years

Statutory Formula 2026 (×1) + 2025 (×⅓) + 2024 (×⅙) ≥ 183

Visa Exemptions

Exempt Individuals

Certain visa categories exclude days of physical presence from the SPT calculation during their statutory grace period:

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F-1 / J-1 Students Exempt for first 5 calendar years in US

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J-1 Scholars / Researchers Exempt for first 2 calendar years

Mandatory IRS Disclosure Requires Form 8843 Statement

2026 Deductions

Standard Deductions

Form 1040 filers and Indian students under US-India Tax Treaty Article 21(2) claim indexed deductions:

Single Filer $15,000

Married Jointly $30,000

Head of Household $22,500

Article 21(2) Treaty Benefit Full standard deduction for Indian F-1

Have a Complex Return?

Multi-State, Stock Options (RSU/ESPP), or Foreign Accounts?

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