Tax Workshop for Foreign Nationals - Tax Services

The Green Card Test
‣ You are a resident for tax purposes if you are a Lawful
Permanent Resident of the U.S. at any time during the
year.
‣ You are a Lawful Permanent Resident if:
‣ You have been given the privilege of residing permanently in the
U.S., according to immigration laws
‣ You generally would have this status if you were issued an alien
registration card (Form I-551) a.k.a. a “green card”.
‣ Your residency start date is the first day on which you are
a Lawful Permanent Resident.
‣ You would also have the option of choosing to be treated as a
resident alien for the entire year.