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URL:
https://www.irs.gov/individuals/international-taxpayers/determining-an-individuals-tax-residency-status
Submission: On December 09 via api (December 9th 2024, 9:19:15 am UTC) from US — Scanned from FR

Form analysis
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Text Content

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Include Historical Content
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Search


INFORMATION MENU

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FILE

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 * Individuals
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 1. Home
 2. File
 3. International taxpayers
 4. Determining an individual's tax residency status


DETERMINING AN INDIVIDUAL'S TAX RESIDENCY STATUS

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MORE IN FILE

 * Individuals
 * Businesses and self-employed
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   * Individuals - international
   * Businesses - international
 * Governmental liaisons
 * Federal, state and local governments
 * Indian tribal governments
 * Tax exempt bonds

If you are not a U.S. citizen, you are considered a nonresident of the United
States for U.S. tax purposes unless you meet one of two tests. You are a
resident  of the United States for tax purposes if you meet either the green
card test or the substantial presence test for the calendar year (January 1 –
December 31).

Certain rules exist for determining your residency starting and ending dates.

In some cases, you are allowed to make elections which override the green card
test and the substantial presence test, as follows:

 * First-Year Choice To Be Treated as a Resident   
 * Nonresident Spouse Treated as a Resident  
 * Closer Connection To a Foreign Country   
 * Tax Treaties

You can be both a nonresident and a resident for U.S. tax purposes during the
same tax year. This usually occurs in the year you arrive or depart from the
United States. If so, you need to file a dual-status income tax return.

If you are a U.S. resident for tax purposes and need to establish your U.S.
residency for the purpose of claiming a tax treaty benefit with a foreign
country, refer to Certification of U.S. Residency for Tax Treaty Purposes.


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Page Last Reviewed or Updated: 22-Aug-2024
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www.irs.gov Open in urlscan Pro 2600:141b:1c00:27::17ce:ac24 Public Scan

Form analysis 2 forms found in the DOM

GET /site-index-search

GET /site-index-search

Text Content

www.irs.gov Open in urlscan Pro
2600:141b:1c00:27::17ce:ac24 Public Scan

Form analysis
2 forms found in the DOM