Instructions For Form 1040nr-Ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - 2013 Page 2
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35Substantial Presence Test
tests. However, even if you are a U.S.
Professional athlete who is
resident under one of these tests, you
temporarily in the United States to
You are considered a U.S. resident if
still may be considered a nonresident
compete in a charitable sports event.
you meet the substantial presence test
alien if you qualify as a resident of a
for 2013. You meet this test if you were
Note. Alien individuals with “Q” visas
treaty country within the meaning of an
physically present in the United States
are treated as either students, teachers,
income tax treaty between the United
for at least:
or trainees and, as such, are exempt
States and that country and elect to be
1. 31 days during 2013, and
individuals for purposes of the
treated as a resident of that country.
substantial presence test if they
2. 183 days during the period 2013,
You can download the complete text of
otherwise qualify. “Q” visas are issued
2012, and 2011, using the following
most U.S. tax treaties at IRS.gov. Enter
to aliens participating in certain
chart.
“tax treaties” in the search box at the top
international cultural exchange
of the page. Technical explanations for
programs.
many of those treaties are also available
(a)
(b)
(c)
(d)
at that site.
Year
Days of
Multiplier
Testing
See chapter 1 of Pub. 519 for more
physical
days
details regarding days of presence in
For more details on resident and
presence
(multiply
the United States for the substantial
nonresident status, the tests for
(b) times
presence test.
residence, and the exceptions to them,
(c))
see chapter 1 of Pub. 519.
2013
1.000
Closer Connection to Foreign
Green Card Test
2012
.333
Country
You are a resident for tax purposes if
2011
.167
Even though you otherwise would meet
you were a lawful permanent resident
the substantial presence test, you can
Total testing days (add column
(immigrant) of the United States at any
(d))
be treated as a nonresident alien if you:
. . . . . . . . . . . . . . . .
time during 2013 and you took no steps
Were present in the United States for
to be treated as a resident of a foreign
Generally, you are treated as present
fewer than 183 days during 2013,
country under an income tax treaty.
in the United States on any day that you
Establish that during 2013 you had a
(However, see
Dual-Status
Taxpayers,
are physically present in the country at
tax home in a foreign country, and
later.) In most cases you are a lawful
any time during the day. However, there
Establish that during 2013 you had a
permanent resident if the U.S.
are exceptions to this rule. In general,
closer connection to one foreign country
Citizenship and Immigration Services
do not count the following as days of
in which you had a tax home than to the
(USCIS) (or its predecessor
presence in the United States for the
United States unless you had a closer
organization, INS) has issued you an
substantial presence test.
connection to two foreign countries.
alien registration card, also known as a
Days you commute to work in the
green card.
See chapter 1 of Pub. 519 for more
United States from a residence in
If you surrender your green card,
information.
Canada or Mexico if you regularly
your status as a resident for tax
commute from Canada or Mexico.
Closer connection exception for for-
purposes will change as of the date you
Days you are in the United States for
eign students. If you are a foreign
surrender your green card if all of the
less than 24 hours when you are in
student in the United States, and you
following are true.
transit between two places outside the
have met the substantial presence test,
United States.
1. You mail a letter to the USCIS
you still may be able to claim you are a
Days you are in the United States as
stating your intent to surrender your
nonresident alien. You must meet both
a crew member of a foreign vessel.
green card.
of the following requirements.
Days you intend, but are unable, to
2. You send this letter by certified
1. You establish that you do not
leave the United States because of a
mail, return receipt requested (or the
intend to reside permanently in the
medical condition that arose while you
foreign equivalent).
United States. The facts and
were in the United States.
circumstances of your situation are
3. You have proof that the letter was
Days you are an
exempt individual
considered to determine if you do not
received by the USCIS.
(defined next).
intend to reside permanently in the
Keep a copy of the letter and the
United States. The facts and
You may need to file Form
proof that the letter was received.
circumstances include the following.
8843 to exclude days of
!
presence in the United States
Until you have proof your letter
a. Whether you have taken any
CAUTION
for the substantial presence test. For
was received, you remain a
steps to change your U.S. immigration
!
more information on the requirements,
resident for tax purposes even
status to lawful permanent resident.
CAUTION
see Form 8843 in chapter 1 of Pub. 519.
if the USCIS would not recognize the
b. During your stay in the United
validity of your green card because it is
States, whether you have maintained a
more than ten years old or because you
closer connection with a foreign country
Exempt individual. For these
have been absent from the United
than with the United States.
purposes, an exempt individual is
States for a period of time.
generally an individual who is a:
2. You have substantially complied
Foreign government-related
with your visa requirements.
For more details, including special
individual;
rules that apply if you give up your green
You must file a fully completed Form
Teacher or trainee who is temporarily
card after holding it in at least 8 of the
8840 with the IRS to claim the closer
present under a “J” or “Q” visa;
prior 15 years, see Pub. 519.
connection exception. See Form 8840
Student who is temporarily present
in chapter 1 of Pub. 519.
under an “F,” “J,” “M,” or “Q” visa; or
-2-
Instructions for Form 1040NR-EZ (2013)
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