Tax Treatment of Resident Alien

If you are a U.S. resident alien, you can use the same filing statuses available to U.S. citizens. You can claim the same deductions allowed to U.S. citizens if you are a resident alien for the entire tax year. You can claim personal exemptions and exemptions for dependents according the dependency rules for U.S. citizens. You can claim the same itemized deduction as U.S. citizens or you can claim the standard deduction for your particular filing status. You can claim the same tax credits using the same rules that apply to U.S. citizens. You use the same forms and mailing addresses as U.S. citizens.

Who is Resident Alien?

You will be considered a United States resident for tax purposes if you meet the substantial presence test for the calendar year. To meet this test, you must be physically present in the United States (U.S.) on at least:

1) 31 days during the current year, and

2) 183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:

- All the days you were present in the current year, and

- 1/3 of the days you were present in the first year before the current year, and

- 1/6 of the days you were present in the second year before the current year.

*Exempt Individual

Do not count days for which you are an exempt individual. The term "exempt individual" does not refer to someone exempt from U.S. tax, but to anyone in the following categories:

1) An individual temporarily present in the U.S. as a foreign government-related individual under an “A” or “G” visa, other than individuals holding “A-3” or “G-5” class visas.

2) A teacher or trainee temporarily present in the U.S. under a "J" or "Q" visa, who substantially complies with the requirements of the visa.

3) A student temporarily present in the U.S. under an "F," "J," "M," or "Q" visa, who substantially complies with the requirements of the visa.

4) A professional athlete temporarily in the U.S. to compete in a charitable sports event.