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If you are a non-U.S. citizen, you are considered a nonresident alien for tax purposes unless you pass 1 of 2 tests: the Green Card Test or the Substantial Presence Test.

Green Card Test

You are a resident alien for tax purposes if you have a green card and are an alien who is a lawful permanent resident of the U.S.

Substantial Presence Test

You are a resident alien for tax purposes if you have been physically present in the U.S. for a 183-day period over the last 3 years, including 31 days in the current year. Note that certain immigration classifications may have an affect on exempting days of presence.

Consultations

We recommend you consult with our Immigration & Nonresident Alien Tax Specialist to determine your federal income tax classification.

The U.S. tax calendar year is January 1 through December 31. You can be both a nonresident and a resident alien during the same tax year. This usually occurs in the year you arrive or depart from the U.S.

Additionally, the rules given to determine if you are a U.S. resident alien for tax purposes does not override tax treaty definitions of residency. If you are a dual-resident taxpayer, you can, in some cases, claim the benefits under an income tax treaty.