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Tax Professional Answers
Gary Carter, PhD, MT, CPA
IRC section 7701(b)(1) says an alien individual shall be treated as a resident of the United States with respect to any calendar year if (and only if) such individual meets the requirements of clause (i), (ii) or (iii):
* Clause (i) includes an individual who is a lawful permanent resident of the United States at any time during such calendar year (a green card holder).
* Clause (ii) includes an individual who meets the substantial presence test.
* Clause (iii) includes an individual who makes the "first year election."
These definitions are are only for the purpose of Title 26 of the United States Code, which is the Internal Revenue Code. However, the definition excludes Subtitle B of the IRC, which is the part that deals with estate and gift taxes.
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154 weeks ago
* Clause (i) includes an individual who is a lawful permanent resident of the United States at any time during such calendar year (a green card holder).
* Clause (ii) includes an individual who meets the substantial presence test.
* Clause (iii) includes an individual who makes the "first year election."
These definitions are are only for the purpose of Title 26 of the United States Code, which is the Internal Revenue Code. However, the definition excludes Subtitle B of the IRC, which is the part that deals with estate and gift taxes.