1. “Green Card” Test means that you possess a Permanent Resident Card, Form I-551, also known as a "green card”, at any time during the calendar year.
- You continue to have U.S. resident status, unless: you voluntarily renounce and abandon your resident status, or your resident status is terminated, either by the USCIS, or by a U.S. federal court.
2. In order to meet the Substantial Presence test, you must be physically present in the United States on at least:
- 31 days during the current year, and
- 183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:
a. All the days you were present in the current year, and
b. 1/3 of the days you were present in the first year before the current year, and
In other words, a look back applies when calculating a substantial presence test for the U.S. tax purposes. If a green card holder does not meet a substantial presence test, then he or she is subject to U.S. income tax the same way as a U.S. citizen BUT ONLY for a portion of the calendar year, from the date of becoming a U.S. permanent resident.c. 1/6 of the days you were present in the second year before the current year.
This blog is not intended to be legal advice and nothing here should be construed as establishing an attorney client relationship. Please schedule a consultation with an immigration attorney before acting on any information read here.
Olga Guzhva
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