Agenda > US Tax Guide > Resident/Nonresident Aliens > Tax FAQs > Tax Treaties

Resident or Nonresident?

The tax guide for aliens (IRS Publication 519) offers a simple chart on page 5 to determine your tax status. This "substantial presence test" asks, if you were present for more than 183 days during the 3-year period that includes the current year and the two years immediately before that. How to count the days of presence is complicated since a lot of exemptions apply. You will find the instructions on page 4 of the tax guide for aliens.