Regular Commuters From Canada or Mexico and the U.S. SPT

Checked against IRS Publication 519 and IRS Topic No. 851 on October 5, 2026.

Frequent U.S. workdays can make the Substantial Presence Test feel unforgiving. The IRS does have a regular commuter exception for some people who commute from Canada or Mexico, but the exception is narrower than "I cross the border often."

Short answer: IRS Publication 519 says days do not count toward the Substantial Presence Test when a person regularly commutes to work in the United States from a residence in Canada or Mexico. For this purpose, "regularly commute" means commuting to U.S. work on more than 75% of workdays during the working period.

Jetseen helps you track days - always consult a qualified tax professional for advice specific to your situation.

What is the Substantial Presence Test?

The Substantial Presence Test is a U.S. tax-residency day-count test for people who are not U.S. citizens and are not green-card holders.

The IRS test has two parts:

The weighted formula counts all current-year U.S. days, one-third of the prior year's U.S. days, and one-sixth of U.S. days from the second prior year.

IRS Publication 519 also says a person is generally present in the United States on any day they are physically present at any time during the day. That is the default rule before exceptions.

What is the regular commuter exception?

IRS Publication 519 lists days that do not count toward the Substantial Presence Test.

One category covers days when you commute to work in the United States from a residence in Canada or Mexico, if you regularly commute from Canada or Mexico.

That sentence has several limits:

• it is about commuting to work
• it is from a residence in Canada or Mexico
• it requires regular commuting
• it does not automatically cover every U.S. visit

If your U.S. days include shopping trips, family visits, holidays, remote-work stays, client meetings that do not fit the commute rule, or overnight stays, do not throw them into the commuter bucket without tax review.

What does more than 75% mean?

IRS Publication 519 says you regularly commute if you commute to work in the United States on more than 75% of workdays during your working period.

A simple way to think about the record is:

Do not round the rule down to 75%. The source phrase is more than 75%.

If the math is close, the records matter even more.

What counts as a commute?

For this rule, IRS Publication 519 defines "commute" as travel to work and return to your residence within a 24-hour period.

That definition does a lot of work.

It means a record should show:

• where you started
• where you worked
• whether the trip was for work
• when you entered the United States
• when you returned to the Canada or Mexico residence
• whether the return happened within 24 hours

An overnight stay in the United States may raise a different question. So can a U.S. trip that is not a work commute.

What is the working period?

IRS Publication 519 defines the working period as the period beginning with the first day in the current year when you are physically present in the United States to work and ending with the last day in the current year when you are physically present in the United States to work.

Workdays are days on which you work in the United States or Canada or Mexico.

That is why a normal travel calendar is not always enough. You need a workday record, not just a border-crossing record.

Which U.S. days should you keep separate?

Keep commuter workdays separate from other U.S. presence days.

Use separate notes for:

• work commute from Canada or Mexico
• U.S. workday with overnight stay
• non-work day trip
• vacation or family visit
• U.S. transit
• medical-condition day
• other excluded-day category you plan to discuss with a professional

This separation reduces the chance that a clean commuter pattern gets mixed with unrelated U.S. days.

What records should regular commuters keep?

Build the file as you go. Reconstructing dozens of crossings later is painful.

Track:

• Canada or Mexico residence record
• U.S. work location
• each U.S. entry date and time
• each U.S. exit date and time
• whether the return to residence happened within 24 hours
• days worked in the United States
• days worked in Canada or Mexico during the working period
• employer or client records that support work location
• border, toll, parking, calendar, payroll, or scheduling records
• notes from your tax professional

A tracker does not make the exception apply. It gives your advisor the facts needed to test the rule.

Where Jetseen fits

Jetseen includes U.S. Substantial Presence Test tracking, trip records, notes, document attachments, and CSV export.

For regular commuter review, use Jetseen to:

• log U.S. work commute dates
• separate commuter workdays from other U.S. travel
• add notes on the work location and purpose
• attach records that explain the trip
• export CSV records for your accountant or tax advisor

Jetseen does not decide whether the commuter exception applies, classify days automatically under IRS rules, determine U.S. tax residence, or replace tax advice.

If you cross the U.S. border often for work, Try Jetseen Free for 14 Days and keep the workday record easier to review.

Jetseen helps you track days - always consult a qualified tax professional for advice specific to your situation.

FAQ

References

1. 1IRSPublication 519, U.S. Tax Guide for Aliens
2. 2IRSTopic No. 851, Resident and Nonresident Aliens