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Determining Alien Tax Status


If you are an alien (not a U.S. citizen), you are considered a nonresident alien unless you meet one of two tests.

Stated another way: If you are not a citizen of the United States, specific rules apply to determins if you are a resident alien or a nonresident alien for federal tax purposes.

You are a resident alien of the United States for tax purposes if you meet either the:

1-Green Card Test, or 

2-Substantial Presence Test.

for the calendar year (January 1- December 31).

Tax Return Form To File

U.S. Citizens and resident aliens file Form 1040.

Nonresident aliens file Form 1040NR.

Some Exceptions

In some cases aliens are allowed to override the green card test and the substantial presence test, as follows:

1-Election to treat a nonresident Spouse as a Resident (Election to be taxed as a Resident Alien)

2-Closer connection to a foreign country,

3-Tax Treaties

Because this topic is detailed, I recommend that you read the instructions for Form 1040NR and IRS Publication 519

CALL NOW 561-746-1926 or 561-339-8102 if you have any questions or concenrs or would like to schedule a FREE, Confidential, No-Obligation Tax-Saving Consultation.