J.K. Lasser's Your Income Tax 2013: For Preparing Your 2012 Tax Return

1.18 Who Is a Resident Alien?

The following tests determine whether an alien is taxed as a U.S. resident. Intent to remain in the U.S. is not considered.

- - - - - - - - - -

Planning Reminder

Is 2012 Your First Year of Residency?

If you were not a resident during 2011 but in 2012 you satisfy both the lawful resident (green card) test and the 183-day presence test, your residence begins on the earlier of the first day you are in the U.S. while a lawful permanent resident or the first day of physical presence.

- - - - - - - - - -

You are treated as a resident alien and taxed as a U.S. resident for 2012 tax purposes if you meet either of the following tests:

1. You have been issued a “green card,” which grants you the status of lawful permanent resident. If you were outside the U.S. for part of 2012 and then became a lawful permanent resident, see the rules below for dual tax status.

2. You meet a 183-day substantial presence test. Under this test, you are treated as a U.S. resident if you were in the U.S. for at least 31 days during the calendar year and have been in the U.S. for at least 183 days within the last three years (the current year and the two preceding calendar years). The 183-day test is complicated and there are several exceptions.

To determine if you meet the 183-day test for 2012, the following cumulative times are totaled. Each day in the U.S. during 2012 ...