Generally, you are considered a U.S. taxpayer if you are a:
U.S. Citizen
Legal Permanent Resident of the U.S. (Form I-551 “green card” holders); or a
Foreign National (including Visa Holders) that meets the Substantial Presence Test for the
current calendar year.
Substantial Presence Test - Typically, you are obligated to pay U.S. tax if you have
been in the United States for 31 days during the current calendar year and 183 days during the
3-year period that includes the current year and prior 2 years (fractional number of days from each
prior year). Some exceptions do apply.*
* If you are not sure of your U.S. tax status you should contact a tax professional for
assistance.
Select the state where your permanent residence is located:
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soon!
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Important Notice
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