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The IRS substantial presence test helps the U.S. government decide how to tax your income.Your physical presence over the past three years determines your tax status.
The Substantial Presence Test (SPT) is a criterion used by the Internal Revenue Service (IRS) in the United States to determine whether an individual who is not a citizen or lawful permanent resident in the recent past qualifies as a "resident for tax purposes" or a "nonresident for tax purposes"; [1] [2] it is a form of physical presence test.
The Green Card Test (GCT) is a criterion used by the Internal Revenue Service (IRS) in the United States to determine whether an individual qualifies as a "resident for tax purposes". The GCT asks whether, during the calendar year , an individual spent at least one day in the US as a lawful permanent resident (i.e. possessed a green card).
One of the ways for US taxpayers to qualify for the foreign earned income exclusion is by passing the physical presence test. [4] Meeting the test requires the taxpayer to reside in another country, living or working, for more than 329 full (24-hour) days in a 12-month period, including days spent in other foreign countries.
Those without a Social Security number and nonresident aliens — those who aren’t U.S. citizens or U.S. national and don’t have a green card or have not passed the substantial presence test ...
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Bona fide resident test: the taxpayer was a bona fide resident of a foreign country for a period that includes a full U.S. tax year, or; Physical presence test: the taxpayer must be physically present in a foreign country (or countries) for at least 330 full days in any 12-month period that begins or ends in the tax year in question.
Those without a Social Security number and nonresident aliens — those who aren’t U.S. citizens or U.S. nationals and don’t have a green card or have not passed the substantial presence test ...