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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.
A green-card holder may abandon permanent residence by filing form I-407, with the green card, at a U.S. Embassy. [82] Under certain conditions, permanent residence status can be lost involuntarily. [83] This includes committing a criminal act that makes a person removable from the United States (an aggravated felony).
The tax law definition of abandonment of lawful permanent residence does not include people whose green cards expire; they continue to be subject to federal tax as U.S. residents rather than the expatriation tax, and are not regarded by the IRS as having "expatriated" even though they may no longer possess the right to reside in the United States.
A permanent resident who obtained permanent residence as a refugee may either apply for a refugee travel document or a re-entry permit, but not both. Specimen Identity page of a USCIS issued travel document to a permanent resident. USCIS Form I-131 (Application for a Travel Document) is used to apply for the re-entry permit and other travel ...
Private letter rulings (PLRs), in the United States, are written decisions by the Internal Revenue Service (IRS) in response to taxpayer requests for guidance. [1] A letter ruling is "a written statement issued to a taxpayer by an Associate Chief Counsel Office of the Office of Chief Counsel or by the Tax Exempt and Government Entities Division that interprets and applies the tax laws to a ...
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A residence permit [1] [2] [3] (less commonly residency permit) is a document or card required in some regions, allowing a foreign national to reside in a country for a fixed or indefinite length of time. These may be permits for temporary residency, or permanent residency. The exact rules vary between regions.