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?
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IF Yes Continue To Process (a)
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IF No Continue To Decision (2)
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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.
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IF Yes Continue To Decision (3)
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IF No Continue To Process (b)
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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.
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IF Yes Continue To Decision (4)
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IF No Continue To Process (b)
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Decision (4). Were you physically present in the United States on at least 183 days during 2004?
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IF Yes Continue To Process (a)
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IF No Continue To Decision (5)
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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?
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IF Yes Continue To Process (b)
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IF No Continue To Process (a)
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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.
Process (b). You are a nonresident alien for U.S. tax purposes.
End. This is the end of the flowchart.
