Who is resident for tax purposes

Tax Guide for Aliens. A non-resident alien for tax purposes is a person who is not a U. To meet this test, the person must be physically present in the U. In the U. See below to determine whether or not you are considered a 'resident for tax purposes'.

If you are not a U. You are a 'resident for tax purposes' if you were a legal permanent resident of the United States any time during the past calendar year.

You will be considered a 'resident for tax purposes' if you meet the Substantial Presence Test for the previous calendar year. To meet this test, you must be physically present in the United States for at least:. Once you've determined your tax residency status above, you can figure out how to file your tax documents:. NOTE: If you changed status during the previous calendar year from a 'non-resident for tax purposes' to a 'resident for tax purposes', or vice versa, you may be considered a 'Dual Status Alien'.

We welcome your feedback and you can help us to continue to improve our website by turning survey cookies on. This website uses cookies in order for our video functionality to work. You can choose to set these optional video cookies that are described below. YouTube cookies are set by a third-party service provided by YouTube, a company owned by Google. These cookies are required in order for our video functionality to work. When you save your YouTube cookies choice below, Revenue will save a cookie on your device to remember your choice.

This Revenue cookie is set as a session cookie and will be deleted once you close this browsing session. YouTube may set cookies directly according to YouTube's own cookies policy. Your tax residence status depends on the number of days you are present in Ireland during a tax year. Usually a day means any part of a day.

Resident aliens for tax purposes file taxes in the same manner as U. You can find a list of services and resources available to resident aliens at the bottom left of our main tax page.

Generally, tax treaties do not apply to individuals who qualify as resident aliens for tax purposes, but there are exceptions. See the links below:. F-1 and J-1 Students. J-1 Scholars.