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

Unique Filing Situations Workout

Determining Alien Status

Skills Warm Up: Substantial Presence Test

Question 1 of 2

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

On their intake sheet, Gloria indicated that her husband, Dante, is not a U.S. citizen. During the interview, you learn that Dante does not have a tax home in another country. He was physically present in the United States for 150 days in the current tax year and both of the two preceding tax years. Is Dante a resident alien under the substantial presence test for the current tax year?



Publication 4012, Resident or Nonresident Alien Decision Chart
Publication 519

Publication 4012, Resident or Nonresident Alien Decision Chart

Publication 519