What is a tax resident in the United States?

If you meet any of the following conditions, you are a taxpayer resident in the United States:

1. Holding legal permanent residency in the United States (green card test); For new immigrants, tax declaration and asset disclosure are required according to the provisions of the US tax law after landing. The first tax return time is the second year after the customer becomes a US tax resident.

2. Continuous residence test. Generally speaking, although you are not a citizen or a green card holder, you are "equivalent to living in the United States", so you are also a taxpayer resident in the United States. The specific calculation method is that you lived in the United States for at least 365,438+0 days in that year, and actually lived in the United States for more than 65,438+083 days in the last three years.

Non-US tax residents are foreigners who have neither passed the green card test nor the continuous residence test. There are also some special treatments. For example, international students with F- 1 visas are still non-US tax residents in the first five years of their stay in the United States, even if they pass the continuous residence test.