Sentences with phrase «u.s. resident alien for tax purposes»

Under the rules pertaining to the substantial presence test, your spouse is considered a U.S. resident alien for tax purposes if your spouse is physically present in the United States on at least: 1.

Not exact matches

The key factor in determining if an individual is a U.S. resident for purposes of the sourcing of capital gains is whether the alien's «tax home» has shifted to the United States.

If you are a U.S. citizen or resident alien and do not choose to treat your nonresident alien spouse as a U.S. resident for tax purposes, treat your community income as explained next under Spouses living apart all year.

I had been in the U.S. for > 5 years, so I was a resident alien for tax purposes.

However, non-U.S. citizens who hold green cards and have been in the U.S. for at least 31 days during the current year and more than 183 days in the past three years are classified as resident aliens for tax purposes and are subject to different guidelines than non-resident aliens.