Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Unique Filing Status and Exemption Situations

Introduction

Overview (continued)

On the intake and interview sheet, taxpayers and their spouses indicate whether or not they are U.S. citizens, and the citizenship or residency of their family members and dependents.

If the taxpayer checked "No" for U.S. citizen on the intake and interview sheet, you must determine if the person meets one of the two tests to be treated as a resident alien for tax purposes:

  • The green card test
  • The substantial presence test

An individual who does not meet one of these two tests is considered to be a nonresident alien.

The rest of this lesson discusses the requirements of each test in more detail.

Click here to view the Determining Residency Status—Decision Tree.

Personal Information section of intake and interview sheet, Are you a U.S. Citizen? Is your spouse a U.S. citizen?