International Tax

When does a foreign national qualify as a resident alien for U.S. federal income tax purposes?

According to the Internal Revenue Code a foreign national qualifies as a resident alien with respect to a particular calendar year:

(a) if such foreign national has a "green card", i.e. such foreign national is a lawful permanent resident;
(b) when such foreign national meets the Internal Revenue Code's substantial presence test for the year under consideration, i.e. such foreign national is physically present in the United States for 183 days in the current year or for 183 days in the current and prior 2 years based on the following formula: all of the days in the current year plus one-third of the days in the prior year plus one-sixth of the days in the second preceding year; or
(c) when such foreign national elects resident alien status for the year under consideration.

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