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

Unique Filing Situations Workout

Workout Resources

Skills Warm Up: Workout Resources

Question 1 of 1

If needed, refer to the Resident or Nonresident Alien Decision Chart to answer this question.

To qualify as a resident alien for tax purposes, a non-U.S. citizen with no green card must be physically present in the United States for a total of at least ______ days over a 3-year period assuming that the days are counted according to the requirements of the test.

214
183
120
31


Publication 4012, Resident or Nonresident Alien Decision Chart

Publication 4012, Resident or Nonresident Alien Decision Chart