Substantial Presence Test
The Substantial Presence Test ( SPT ) is a criterion used by the Internal Revenue Service ( IRS ) in the United States to determine whether an individual who is "not" a citizen or lawful permanent resident in the recent past qualifies as a "resident for tax purposes" or a "nonresident for tax purposes"; it is a form of physical presence test . 
<triplet> Internal Revenue Service <subj> United States <obj> country