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Figure 1-A. Nonresident Alien or Resident Alien? Summary: This flowchart is used to determine if the taxpayer is considered a resident alien or nonresident alien for U.S. tax purposes.Start. This is the start of the flowchart.Decision (1). Were you a lawful permanent resident of the United States (had a “green card”) at any time during 2004?

IF Yes Continue To Process (a)
IF No Continue To Decision (2)

Decision (2). Were you physically present in the United States on at least 31 days during 2004?Footnote 3: See Days of Presence in the United States in this chapter for days that do not count as days of presence in the United States.

IF Yes Continue To Decision (3)
IF No Continue To Process (b)

Decision (3). Were you physically present in the United States on at least 183 days during the 3-year period consisting of 2002, 2003, and 2004, counting all days of presence in 2004, 1/3 the days of presence in 2003, and 1/6 the days of presence in 2002?Footnote 3: See Days of Presence in the United States in this chapter for days that do not count as days of presence in the United States.Footnote 4: If No--If you meet the substantial presence test for 2005, you may be able to choose treatment as a U.S. resident alien for part of 2004. For details, see Substantial Presence Test under Resident Aliens and First-Year Choice under Dual-Status Aliens in chapter 1.

IF Yes Continue To Decision (4)
IF No Continue To Process (b)

Decision (4). Were you physically present in the United States on at least 183 days during 2004?

IF Yes Continue To Process (a)
IF No Continue To Decision (5)

Decision (5). Can you show that for 2004 you have a tax home in a foreign country and have a closer connection to that country than to the United States?

IF Yes Continue To Process (b)
IF No Continue To Process (a)

Process (a). You are a resident alien for U.S. tax purposes.Footnote 1: If this is your first or last year of residency, you may have a dual status for the year. See Dual-Status Aliens in chapter 1.Footnote 2: In some circumstances you may still be considered a nonresident alien under an income tax treaty between the U.S. and your country. Check the provisions of the treaty carefully.

Continue To End

Process (b). You are a nonresident alien for U.S. tax purposes.

Continue To End

End. This is the end of the flowchart.