An alien’s period of residency in the United States must have an official starting date and ending date. The rules for determining these dates are as follows.

Residency Starting Date Under The Green Card Test

If you meet the green card test at any time during a calendar year, but do not meet the substantial presence test for that year, your residency starting date is the first day in the calendar year on which you are present in the United States as a lawful permanent resident (the date on which the United States Citizenship and Immigration Services (USCIS) has officially approved your petition to become an Immigrant). Read More

Star Trek came much later to Indian television, growing up, I was always a big fan of the science fiction stuff, every Sunday morning my brother & I would be glued to the telly waiting for the next episode of “Star Trek”,not even the tantalizing smell of special Sunday breakfasts would get us to budge from our spots. Many, many re-runs of the Star Wars series and the cult movie, E.T later, when I landed in the United States, I was amused to find out that I was considered an “alien”!

Of course, that was not meant as a “stranger-landing-from-a-space-ship” kind of an alien, but it was more as a sedate, ubiquitous immigrant alien. So let’s get to the mundane type of complicated rules to determine – for income tax purposes- if you are an alien, that is, not an U.S. citizen, there are certain criteria you have to examine. Read More