Green Card or Substantial Presence Test

Case Study

Paul, a U.S. citizen, and his wife, Gabriella, were married at the end of 2011. She lived in the United States for 120 days in 2011 (from September to December) as a nonresident alien. She was in the United States on 120 days in each of the years 2009 and 2010. To determine if she meets the substantial presence test for 2011, total the following:

• The full 120 days of presence in 2011
• 40 days in 2010 (1/3 of 120), and
• 20 days in 2009 (1/6 of 120)

Since the total for the 3-year period is 180 days, Gabriella is not considered to be a resident under the substantial presence test for 2011. She needs 183 days to pass the substantial presence test.