Where Form 8815 Nonresident 2022-2023

Welcome to another video from easy student taxes.com. In this video, we will talk about how to determine if you are a resident alien or a non-resident alien if you are not a citizen of the United States. Specific rules apply to determine if you are a resident alien or a non-resident alien for tax purposes. Generally, you are considered a resident alien if you meet either the green card test or the substantial presence test for the tax year. These tests can be taken from our home page by clicking on "determine your residency status". Generally, you are considered a non-resident alien for the year if you are not a U.S. resident under either of these tests. However, even if you are a U.S. resident under one of these tests, you may still be considered a non-resident alien if you qualify as a resident of a treaty country within the meaning of an income tax treaty between the United States and that country, and elect to be treated as a resident of that country. Test One: Green Card Test You are a resident for tax purposes if you were a lawful permanent resident immigrant of the United States at any time during the tax year and you took no steps to be treated as a resident of a foreign country under an income tax treaty. In most cases, you are a lawful permanent resident if the USCIS has issued you an alien registration card, also known as a green card. Test Two: Substantial Presence Test You are considered a U.S. resident if you meet the substantial presence test for the tax year. You meet this test if you were physically present in the United States for at least 131 days during 2014 and for 183 days during the period of the tax...