This publication is for visitors to the United States. If you have income from sources within the United States, you may have
to file a U.S. income
tax return even if you are only visiting this country. For purposes of this publication, a “visitor to the United States” is a “nonresident
alien.” This publication summarizes the requirements of U.S. income tax law relating to nonresident aliens and is for nonresident
You are a nonresident alien unless you are either a U.S. citizen or a resident alien of the United States. You are a resident
alien of the United
States if you must meet either the substantial presence test or the green card test. Even if you do not meet either of these
tests, you may be able to
choose to be treated as a U.S. resident alien for part of the year. See First-Year Choice under Dual-Status Aliens in
Publication 519, U.S. Tax Guide for Aliens.
Substantial presence test.
You meet the substantial presence test if you are 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 that, counting:
All the days you were present in the current year, and
1/3 of the days you were present in the first year before the current year, and
1/6 of the days you were present in the second year before the current year.
For more information about the substantial presence test, see Publication 519.
Green card test.
You meet the green card test if you are a lawful permanent resident of the United States. You generally have this
status if you have been issued an
alien registration card, also known as a “green card.
” You continue to be a resident under this test unless the status is taken away from you or
is determined to have been abandoned. For more information about the green card test, see Publication 519.
You can be both a nonresident alien and a resident of the United States during the same tax year. This usually occurs
in the year you arrive in or
depart from the United States. Aliens who have dual status should see chapter 6 of Publication 519 for information on filing
a return for a
dual-status tax year.
Under U.S. immigration law, most visitors who come to the United States are not allowed to work here. You must check with
U.S. Citizenship and
Immigration Services (USCIS) before getting a job.
Comments and suggestions.
We welcome your comments about this publication and your suggestions for future editions.
You can write to us at the following address:
Internal Revenue Service
Individual Forms and Publications Branch
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number,
including the area code, in
You can email us at
. (The asterisk must be included in the
address.) Please put “Publications Comment
” on the subject line. Although we cannot respond individually to each email, we do appreciate your
feedback and will consider your comments as we revise our tax products.
Ordering forms and publications.
to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response
within 10 business days after your request is received.
National Distribution Center
P.O. Box 8903
Bloomington, IL 61702-8903
If you have a tax question, visit
or call 1-800-829-1040. We cannot answer tax questions sent to
either of the above addresses.