As a green card holder living in the US, what are the rules of the “substantial presence test”?

Published: March 5, 2024

Full question: As a green card holder living in the USA do I really have to physically spend the hour at the SSA office to report we are in the US every month, (or fill out the paperwork every 6 months like we did when we lived in Mexico for her SS benefits visits)? No other options? Where exactly can I find this requirement online? Or request it to be sent to me?

Hi there,

You are a resident, for U.S. federal tax purposes, if you are a lawful permanent resident of the United States at any time during the calendar year. This is known as the “green card” test.

You can learn more using these two IRS tools: Green Card Test and Substantial Presence Test.

Best of luck,
Martha

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