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The Substantial Presence Test (SPT) is a criterion used by the Internal Revenue Service (IRS) in the United States to determine whether an individual who is not a citizen or lawful permanent resident in the recent past qualifies as a "resident for tax purposes" or a "nonresident for tax purposes"; [1] [2] it is a form of physical presence test.
The Internal Revenue Service (IRS) substantial presence test is the United States government’s standard for determining how much taxes you are to pay based on the last three years spent in the ...
For those who are not United States citizens or lawful permanent residents, this is based on the Substantial Presence Test failing for any of the past three years. Specifically, it is defined as follows: "in any one or more of the last three years for which the U.S. tax return due date (or properly applied for extended due date) has passed, the ...
The Green Card Test (GCT) is a criterion used by the Internal Revenue Service (IRS) in the United States to determine whether an individual qualifies as a "resident for tax purposes". The GCT asks whether, during the calendar year , an individual spent at least one day in the US as a lawful permanent resident (i.e. possessed a green card).
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Gather important documents for all family members showing the length of time each one has been in the United States. This can include birth certificates, U.S. income tax returns, utility bills ...
[8]: 6 An individual is a resident alien of the United States if he or she passes either the Substantial Presence Test or the Green Card Test, although there are also some other cases; individuals who have taxable income in the United States but fail the criteria for being resident aliens must file as nonresident aliens for tax purposes.
The bona fide residence test, like the physical presence test, comprises one way that an individual can qualify for the foreign earned income exclusion from United States income tax. In order to qualify for the bona fide residence test, an individual needs to reside in a foreign country for an uninterrupted period that includes an entire tax year.