Guide to Global Payroll Management - 2020 - 1-1

CHAPTER 1
DETERMINING RESIDENT/NONRESIDENT ALIEN
STATUS
The taxation and reporting of income earned by foreign citizens working in
the U.S. requires an initial determination of whether the person is a "resident
alien" or a "nonresident alien." This chapter explains the tests used to make this
determination, as well as special situations in which an alien can be taxed as
both a resident and a nonresident alien in the same year.

Generally, foreign citizens working in the U.S. are considered nonresident aliens unless
they qualify as residents. The determination of residency made under the Internal Revenue
Code (IRC) applies only to the alien's status for U.S. income tax purposes, not immigration
or other federal and state taxes. Under the IRC, an alien qualifies as a resident if he or she
meets either one of two tests-the lawful permanent resident test or the substantial presence test. These tests and related rules for determining resident/nonresident alien status
are summarized in the chart on page 1-12.

LAWFUL PERMANENT RESIDENT TEST1
Under the lawful permanent resident test (also called the "green card" test because
these aliens hold immigrant visas known as green cards), aliens who are lawful permanent residents of the U.S. are considered residents for income tax purposes. Because the
lawful permanent resident test is based on the alien's legal right to be in the U.S., not on
the alien's physical presence in the U.S., a green card holder is treated as a U.S. resident
until that status is revoked or abandoned. This also applies to "commuter" green card holders from Canada or Mexico who work in the U.S., even though they reside in Canada or
Mexico. Also, resident aliens are taxed on their worldwide income in much the same way
as U.S. citizens.
PERMANENT RESIDENT STATUS APPLIES FOR FULL YEAR If an alien
is a lawful permanent resident of the U.S. for any part of a calendar year, the
alien is a resident alien for the entire calendar year. But see the special rules
for the first and last year of residency on pages 1-7 and 1-10.

1.

IRC §7701(b)(1)(A)(i), (b)(6); IRS Reg. §301.7701(b)-1(b).

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Guide to Global Payroll Management - 2020

Table of Contents for the Digital Edition of Guide to Global Payroll Management - 2020

Table of Contents
Guide to Global Payroll Management - 2020 - Intro
Guide to Global Payroll Management - 2020 - Cover1
Guide to Global Payroll Management - 2020 - Cover2
Guide to Global Payroll Management - 2020 - A
Guide to Global Payroll Management - 2020 - B
Guide to Global Payroll Management - 2020 - C
Guide to Global Payroll Management - 2020 - PV-1
Guide to Global Payroll Management - 2020 - PV-2
Guide to Global Payroll Management - 2020 - D
Guide to Global Payroll Management - 2020 - E
Guide to Global Payroll Management - 2020 - F
Guide to Global Payroll Management - 2020 - Table of Contents
Guide to Global Payroll Management - 2020 - 2
Guide to Global Payroll Management - 2020 - 3
Guide to Global Payroll Management - 2020 - 4
Guide to Global Payroll Management - 2020 - 5
Guide to Global Payroll Management - 2020 - 6
Guide to Global Payroll Management - 2020 - 7
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Guide to Global Payroll Management - 2020 - 11
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Guide to Global Payroll Management - 2020 - 13
Guide to Global Payroll Management - 2020 - 14
Guide to Global Payroll Management - 2020 - PI
Guide to Global Payroll Management - 2020 - PI-1
Guide to Global Payroll Management - 2020 - 1-1
Guide to Global Payroll Management - 2020 - 1-2
Guide to Global Payroll Management - 2020 - 1-3
Guide to Global Payroll Management - 2020 - 1-4
Guide to Global Payroll Management - 2020 - 1-5
Guide to Global Payroll Management - 2020 - 1-6
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Guide to Global Payroll Management - 2020 - 1-8
Guide to Global Payroll Management - 2020 - 1-9
Guide to Global Payroll Management - 2020 - 1-10
Guide to Global Payroll Management - 2020 - 1-11
Guide to Global Payroll Management - 2020 - 1-12
Guide to Global Payroll Management - 2020 - 2-1
Guide to Global Payroll Management - 2020 - 2-2
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Guide to Global Payroll Management - 2020 - 2-11
Guide to Global Payroll Management - 2020 - 2-12
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Guide to Global Payroll Management - 2020 - 2-14
Guide to Global Payroll Management - 2020 - 2-15
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Guide to Global Payroll Management - 2020 - 2-19
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Guide to Global Payroll Management - 2020 - 2-22
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Guide to Global Payroll Management - 2020 - 2-27
Guide to Global Payroll Management - 2020 - 2-28
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Guide to Global Payroll Management - 2020 - 2-30
Guide to Global Payroll Management - 2020 - 3-1
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Guide to Global Payroll Management - 2020 - 4-10
Guide to Global Payroll Management - 2020 - PII
Guide to Global Payroll Management - 2020 - PII-1
Guide to Global Payroll Management - 2020 - 5-1
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Guide to Global Payroll Management - 2020 - 8-8
Guide to Global Payroll Management - 2020 - PIII
Guide to Global Payroll Management - 2020 - PIII-1
Guide to Global Payroll Management - 2020 - 9-1
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Guide to Global Payroll Management - 2020 - 9-20
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Guide to Global Payroll Management - 2020 - 9-28
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Guide to Global Payroll Management - 2020 - 10-11
Guide to Global Payroll Management - 2020 - 10-12
Guide to Global Payroll Management - 2020 - PIV
Guide to Global Payroll Management - 2020 - PIV-1
Guide to Global Payroll Management - 2020 - 11-1
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Guide to Global Payroll Management - 2020 - 11-3
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Guide to Global Payroll Management - 2020 - 11-14
Guide to Global Payroll Management - 2020 - 11-15
Guide to Global Payroll Management - 2020 - 11-16
Guide to Global Payroll Management - 2020 - 11-17
Guide to Global Payroll Management - 2020 - 11-18
Guide to Global Payroll Management - 2020 - 11-19
Guide to Global Payroll Management - 2020 - 11-20
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Guide to Global Payroll Management - 2020 - 11-22
Guide to Global Payroll Management - 2020 - 11-23
Guide to Global Payroll Management - 2020 - 11-24
Guide to Global Payroll Management - 2020 - 11-25
Guide to Global Payroll Management - 2020 - 11-26
Guide to Global Payroll Management - 2020 - 11-27
Guide to Global Payroll Management - 2020 - 11-28
Guide to Global Payroll Management - 2020 - 11-29
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Guide to Global Payroll Management - 2020 - PVI
Guide to Global Payroll Management - 2020 - PVI-1
Guide to Global Payroll Management - 2020 - AppA
Guide to Global Payroll Management - 2020 - AppA-1
Guide to Global Payroll Management - 2020 - A-1
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