40:; specifically, an alien is considered a "resident for tax purposes" if they pass either the GCT or the Substantial Presence Test. Residency for income tax purposes is different than immigration purposes, i.e. an individual may be considered a resident for income tax purposes, but non-resident for immigration purposes.
53:(USCIS), if the USCIS administratively terminates the individual's immigrant status, or if a US federal court judicially terminates the individual's immigrant status, then the individual no longer holds US resident status, and moreover fails the GCT.
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There exists an exception to the Green Card Test if an individual stops being a lawful permanent resident during the calendar year. Specifically, if an individual voluntarily renounces and abandons resident status by writing to the
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Passing the Green Card Test guarantees that an individual will be treated as a "resident for tax purposes" for the entire year. However, a withholding agent must wait until receiving an official document from the
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36:(i.e. possessed a green card). In particular, it is not required to possess a green card when the individual files a return. The GCT is used alongside the
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28:(IRS) in the United States to determine whether an individual qualifies as a "resident for tax purposes". The GCT asks whether, during the
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be a permanent resident of the United States. A non-citizen can be a permanent resident of the United States only if he/she holds a
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92:. On the other hand, people on non-immigrant visas may well be treated as residents for tax purposes if they pass the
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117:, used to determine the tax status of US citizens and permanent residents who lived or earned income abroad.
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208:"Non-Resident Aliens (NRA) Frequently Asked Questions, Question 5 What is the "Green Card Test"?"
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is used to inform the withholding agent that an individual is a "resident for tax purposes".
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Residency for tax purposes does not imply permanent residency
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to treat the individual as a "resident for tax purposes".
164:"The Green Card Test and the Substantial Presence Test"
32:, an individual spent at least one day in the US as a
51:United States Citizenship and Immigration Services
186:"Resident Alien vs. Legal Permanent Resident"
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188:. University of Richmond Controller's Office
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70:Immigration and Naturalization Service
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139:"Alien Residency - Green Card Test"
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100:Similar tests in other countries
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24:) is a criterion used by the
84:in the United States but to
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166:. Internal Revenue Service
141:. Internal Revenue Service
94:Substantial Presence Test
82:resident for tax purposes
38:Substantial Presence Test
34:lawful permanent resident
235:Internal Revenue Service
106:Statutory Residence Test
26:Internal Revenue Service
80:It is possible to be a
57:Providing documentation
115:Physical presence test
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18:Green Card Test
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30:calendar year
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211:. Retrieved
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190:. Retrieved
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143:. Retrieved
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213:January 5,
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122:References
90:Green Card
44:Exceptions
229:Category
62:Form W-9
108:in the
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147:2016
16:The
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22:GCT
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