7701(b)(1)(A) Previous TermRESIDENT ALIENNext Term . --
An alien individual shall be treated as a resident of the United States with respect to any calendar year if (and only if) such individual meets the requirements of clause (i), (ii), or (iii):
7701(b)(1)(A)(i) LAWFULLY ADMITTED FOR PERMANENT RESIDENCE . --Such individual is a lawful Previous Termpermanent residentNext Term of the United States at any time during such calendar year.
7701(b)(1)(A)(ii) SUBSTANTIAL PRESENCE TEST . --Such individual meets the substantial presence test of paragraph (3).
7701(b)(1)(A)(iii) FIRST YEAR ELECTION . --Such individual makes the election provided in paragraph (4).
7701(b)(1)(B) Previous TermNONRESIDENT ALIENNext Term . --An individual is a nonresident alien if such individual is neither a citizen of the United States nor a resident of the United States (within the meaning of subparagraph (A)).
7701(b)(2) SPECIAL RULES FOR FIRST AND LAST YEAR OF RESIDENCY. --
7701(b)(2)(A) FIRST YEAR OF RESIDENCY. --
7701(b)(2)(A)(i) IN GENERAL . --If an Previous TermalienNext Term individual is a resident of the United States under paragraph (1)(A) with respect to any calendar year, but was not a resident of the United States at any time during the preceding calendar year, such alien individual shall be treated as a resident of the United States only for the portion of such calendar year which begins on the residency starting date.
7701(b)(2)(A)(ii) RESIDENCY STARTING DATE FOR INDIVIDUALS LAWFULLY ADMITTED FOR PERMANENT RESIDENCE . --In the case of an individual who is a lawfully Previous Termpermanent residentNext Term of the United States at any time during the calendar year, but does not meet the substantial presence test of paragraph (3), the residency starting date shall be the first day in such calendar year on which he was present in the United States while a lawful permanent resident of the United States.
7701(b)(2)(A)(iii) RESIDENCY STARTING DATE FOR INDIVIDUALS MEETING SUBSTANTIAL PRESENCE TEST . --In the case of an individual who meets the substantial presence test of paragraph (3) with respect to any calendar year, the residency starting date shall be the first day during such calendar year on which the individual is present in the United States.
7701(b)(2)(A)(iv) RESIDENCY STARTING DATE FOR INDIVIDUALS MAKING FIRST YEAR ELECTION . --In the case of an individual who makes the election provided by paragraph (4) with respect to any calendar year, the residency starting date shall be the 1st day during such calendar year on which the individual is treated as a resident of the United States under that paragraph.
7701(b)(2)(B) LAST YEAR OF RESIDENCY . --An Previous TermalienNext Term individual shall not be treated as a resident of the United States during a portion of any calendar year if --
7701(b)(2)(B)(i) such portion is after the last day in such calendar year on which the individual was present in the United States (or, in the case of an individual described in paragraph (1)(A)(i), the last day on which he was so described),
7701(b)(2)(B)(ii) during such portion the individual has a closer connection to a foreign country than to the United States, and
7701(b)(2)(B)(iii) the individual is not a resident of the United States at any time during the next calendar year.
7701(b)(2)(C) CERTAIN NOMINAL PRESENCE DISREGARDED. --
7701(b)(2)(C)(i) IN GENERAL . --For purposes of subparagraphs (A)(iii) and (B), an individual shall not be treated as present in the United States during any period for which the individual establishes that he has a closer connection to a foreign country than to the United States.
7701(b)(2)(C)(ii) NOT MORE THAN 10 DAYS DISREGARDED . --Clause (i) shall not apply to more than 10 days on which the individual is present in the United States.
7701(b)(3) SUBSTANTIAL PRESENCE TEST. --
7701(b)(3)(A) IN GENERAL . --Except as otherwise provided in this paragraph, an individual meets the substantial presence test of this paragraph with respect to any calendar year (hereinafter in this subsection referred to as the "current year") if --
7701(b)(3)(A)(i) such individual was present in the United States on at least 31 days during the calendar year, and
7701(b)(3)(A)(ii) the sum of the number of days on which such individual was present in the United States during the current year and the 2 preceding calendar years (when multiplied by the applicable multiplier determined under the following table) equals or exceeds 183 days:
The applicable
In the case of days in: multiplier is:
Current year ................................... 1
1st preceding year ............................. 1/3
2nd preceding year ............................. 1/6
7701(b)(3)(B) EXCEPTION WHERE INDIVIDUAL IS PRESENT IN THE UNITED STATES DURING LESS THAN ONE-HALF OF CURRENT YEAR AND CLOSER CONNECTION TO FOREIGN COUNTRY IS ESTABLISHED . --An individual shall not be treated as meeting the substantial presence test of this paragraph with respect to any current year if --
7701(b)(3)(B)(i) such individual is present in the United States on fewer than 183 days during the current year, and
7701(b)(3)(B)(ii) it is established that for the current year such individual has a tax home (as defined in section 911(d)(3) without regard to the second sentence thereof) in a foreign country and has a closer connection to such foreign country than to the United States.
7701(b)(3)(C) SUBPARAGRAPH (B) NOT TO APPLY IN CERTAIN CASES . --Subparagraph (B) shall not apply to any individual with respect to any current year if at any time during such year --
7701(b)(3)(C)(i) such individual had an application for adjustment of status pending, or
7701(b)(3)(C)(ii) such individual took other steps to apply for status as a lawful Previous Termpermanent residentNext Term of the United States.
7701(b)(3)(D) EXCEPTION FOR EXEMPT INDIVIDUALS OR FOR CERTAIN MEDICAL CONDITIONS . --An individual shall not be treated as being present in the United States on any day if --
7701(b)(3)(D)(i) such individual is an exempt individual for such day, or
7701(b)(3)(D)(ii) such individual was unable to leave the United States on such day because of a medical condition which arose while such individual was present in the United States.
7701(b)(4) FIRST-YEAR ELECTION. --
7701(b)(4)(A) An Previous TermalienNext Term individual shall be deemed to meet the requirements of this subparagraph if such individual --
7701(b)(4)(A)(i) is not a resident of the United States under clause (i) or (ii) of paragraph (1)(A) with respect to a calendar year (hereinafter referred to as the "election year"),
7701(b)(4)(A)(ii) was not a resident of the United States under paragraph (1)(A) with respect to the calendar year immediately preceding the election year,
7701(b)(4)(A)(iii) is a resident of the United States under clause (ii) of paragraph (1)(A) with respect to the calendar year immediately following the election year, and
7701(b)(4)(A)(iv) is both --
7701(b)(4)(A)(iv)(I) present in the United States for a period of at least 31 consecutive days in the election year, and
7701(b)(4)(A)(iv)(II) present in the United States during the period beginning with the first day of such 31-day period and ending with the last day of the election year (hereinafter referred to as the "testing period") for a number of days equal to or exceeding 75 percent of the number of days in the testing period (provided that an individual shall be treated for purposes of this subclause as present in the United States for a number of days during the testing period not exceeding 5 days in the aggregate, notwithstanding his absence from the United States on such days).
7701(b)(4)(B) An Previous TermalienNext Term individual who meets the requirements of subparagraph (A) shall, if he so elects, be treated as a resident of the United States with respect to the election year.
7701(b)(4)(C) An Previous TermalienNext Term individual who makes the election provided by subparagraph (B) shall be treated as a resident of the United States for the portion of the election year which begins on the 1st day of the earliest testing period during such year with respect to which the individual meets the requirements of clause (iv) of subparagraph (A).
7701(b)(4)(D) The rules of subparagraph (D)(i) of paragraph (3) shall apply for purposes of determining an individual's presence in the United States under this paragraph.
7701(b)(4)(E) An election under subparagraph (B) shall be made on the individual's tax return for the election year, provided that such election may not be made before the individual has met the substantial presence test of paragraph (3) with respect to the calendar year immediately following the election year.
7701(b)(4)(F) An election once made under subparagraph (B) remains in effect for the election year, unless revoked with the consent of the Secretary.
