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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