A resident alien for tax purposes in the United States is an individual who meets either the green card test or the substantial presence test.
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Green Card Test:
- If you are a lawful permanent resident of the United States at any time during the calendar year, you are considered a resident alien for tax purposes.
- Having a green card (officially known as a Permanent Resident Card) grants you this status.
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Substantial Presence Test:
- If you do not have a green card but spend a significant amount of time in the U.S., you may still be considered a resident alien.
- The substantial presence test considers the total number of days you were physically present in the U.S. over a three-year period.
- To meet the substantial presence test, you must be present in the U.S. for at least:
- 31 days during the current year, and
- 183 days during the three-year period, counting:
- All days present in the current year,
- 1/3 of the days present in the first preceding year, and
- 1/6 of the days present in the second preceding year.
if he meets either test, he needs either an ITIN or SSN to file his return. As a resident alien he is taxed in the US on his worldwide income.
