Figure 1-A. Nonresident Alien or Resident Alien?
Summary: This flowchart is used to determine if the taxpayer is
considered a resident alien or nonresident alien for U.S. tax purposes.
Start
This is the start of the flowchart.
Decision (1)
Were you a lawful permanent resident of the United States (had
a
green card
) at any time during 2009?
- IF Yes Continue To Process (a)
- IF No Continue To Decision (2)
Decision (2)
Were you physically present in the United States on at least 31
days during 2009?
Footnote 3: See Days of Presence in the United States in this
chapter for days that do not count as days of presence in the United States.
- IF Yes Continue To Decision (3)
- IF No Continue To Process (b)
Decision (3)
Were you physically present in the United States on at least 183
days during the 3-year period consisting of 2007, 2008, and 2009, counting all
days of presence in 2009, 1/3 the days of presence in 2008, and 1/6 the days of
presence in 2007?
Footnote 3: See Days of Presence in the United States in this
chapter for days that do not count as days of presence in the United States.
Footnote 4: If No--If you meet the substantial presence test for
2010, you may be able to choose treatment as a U.S. resident alien for part of
2009. For details, see Substantial Presence Test under Resident Aliens and
First-Year Choice under Dual-Status Aliens in chapter 1.
- IF Yes Continue To Decision (4)
- IF No Continue To Process (b)
Decision (4)
Were you physically present in the United States on at least 183
days during 2009?
- IF Yes Continue To Process (a)
- IF No Continue To Decision (5)
Decision (5)
Can you show that for 2009 you have a tax home in a foreign country
and have a closer connection to that country than to the United States?
- IF Yes Continue To Process (b)
- IF No Continue To Process (a)
Process (a)
You are a resident alien for U.S. tax purposes.
Footnote 1: If this is your first or last year of residency, you
may have a dual status for the year. See Dual-Status Aliens in chapter 1.
Footnote 2: In some circumstances you may still be considered
a nonresident alien under an income tax treaty between the U.S. and your
country. Check the provisions of the treaty carefully.
Process (b)
You are a nonresident alien for U.S. tax purposes.
End
This is the end of the flowchart.
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