In order to be considered a US resident, you do need to meet one of two tests – either the green card test or the substantial presence test. If you do not have a Green card or have not applied for one, then you would have to qualify under the Substantial Presence Test.
How do I calculate the Substantial Presence Test?
_____ x 1 Current year total days in the US (must be at least 31)
_____ x 1/3 Previous year total days in the US
_____ x 1/6 Second preceding year total days in the US
The total of the formula must equal or exceed 183 days in order for the Substantial Presence Test to be met.
Are you sure I am a US resident? I don’t really want to be…
If you do have a permanent home in both countries, then the country that you have a closer connection to would be considered your tax residency. Some of the facts and circumstances that are used to determine residency are as follows:
- The country of residence that you indicate on forms and documents
- The location of your family, personal belongings, business activities, memberships, and charitable organizations that you contribute to.
- The jurisdiction of your driver’s license and where you vote
- Whether you have access to a national health plan
It should also be noted that residency for tax purposes is not the same as residency for immigration purposes.
What if my spouse is a US Resident?
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