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The residents and nonresident aliens are taxed differently and nonresident aliens does not qualify for many deductions and credits available to residents. You are considered a nonresident alien for any period that you are neither a United States citizen nor a United States resident alien.
To find your resident status for tax purposes, you need to statisfy one of two tests for the calendar year.
The first test is the "green card test." If at any time during the calendar year you were a lawful permanent resident of the United States according to the immigration laws, you are considered to have met the green card test.
The second test is the "substantial presence test." To meet this test, you must have been physically present in the United States on at least 31 days during the current year, and 183 days during the 3 year period that includes the current year and the 2 years immediately before. To satisfy the 183 days requirement, count all of the days you were present in the current year, and one–third of the days you were present in the first year before the current year, and one–sixth of the days you were present in the second year before the current year.
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