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Tax Residency – Inbound

Although the tax residency rules of the U.S. are based on immigration laws concerning immigrants and non imigrants, the rules defining residency for tax purposes in a way that is very different from the U.S. immigration laws.

If you are an Alien, you are considered a Nonresdient Alien unless you meet one of the following two tests for the calendar year (1 January to 31 December):

  • You are admitted to the United States as, or change your stats to, a Lawful Permanent Resident under the immigration laws (the Green Card Test).
  • You pass the Substantial Present Test, which is a numerical formula which measures the number of days of presence in the United States.