Substantial Presence Test

Individuals who do not have green cards may still be considered resident aliens if they meet the requirements of the substantial presence test for the calendar year. To meet this test, an individual 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 two years immediately before that, counting:
  • All the days he or she was present in 2011 (current year) and
  • 1/3 of the days he or she was present in 2010 (first year before current year) and
  • 1/6 of the days he or she was present in 2009 (second year before current year)

Click here to view the Determining Residency Status—Decision Tree, which is in the Volunteer Resource Guide (Tab A). It is used to determine an individual's residency status for tax purposes. Additional information can also be found in Publication 519, U.S. Tax Guide for Aliens.

An individual who meets the requirements of the substantial presence test is, for tax purposes, a resident alien of the United States. This status applies even though the person may be an undocumented alien. Remember: filing as a resident alien does not affect immigration status.