Mary Elmore is trying to determine whether she can claim her new husband, Pierre, as a personal exemption on her tax return. She first wants to know if he is considered to be a resident or nonresident alien.
Mary married Pierre, a music teacher from France, in 2011. He lived with her in the United States for only two weeks in December 2011. He does not have a green card. Does Pierre meet the substantial presence test to be considered a resident alien?
