You are a resident alien of the United States for tax purposes if you meet either the green card test or the substantial presence test.

You meet the green card test if you are a lawful permanent resident of the United States at any time if you have been given the privilege, according to the immigration laws, of residing permanently in the United States as an immigrant. You generally have this status if the U.S. Citizenship and Immigration Services (USCIS) (or its predecessor organization) has issued you an alien registration card, also known as a “green card.” You continue to have resident status under this test unless the status is taken away from you or is administratively or judicially determined to have been abandoned.

You meet the substantial presence test if you were physically present in the United States on at least:

1.31 days during the tax year involved, and

2.183 days during the 3-year period that includes the tax year involved, counting:

a. All the days you were present in the tax year involved, and

b. 1/3 of the days you were present in 1^st year prior to the tax year involved, and

c. 1/6 of the days you were present in 2^nd year prior to the tax year involved ( or the year prior to item 2b).

For example, the tax year involved is 2x15, count 100% of days you were present in 2x15; count 1/3 of the days you were present in 2x14; and count 1/6 of the days you were present in 2x13. The total must be at least 183 days.

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