Tax residency: who is considered a "resident"?

Whether you are considered a "resident alien" or a "nonresident alien" for tax purposes in the U.S. determines which income you must report and which form you must file. This status is different from your visa or immigration status. On this page, you will find the green card test, the 183-day calculation (substantial presence), student and teacher exemptions, Forms 8843 and 8840, and the rules for the year you entered and left the U.S.

• A resident alien reports worldwide income and files Form 1040.
• A nonresident alien reports only U.S.-source income and files Form 1040-NR.
• If you are not a U.S. citizen, you are considered a nonresident for tax purposes unless you pass one of two tests:
  • the green card test
  • the substantial presence test
• The tests are applied by calendar year (January 1–December 31).
• You may be both a resident and a nonresident in the same year (dual status). This generally occurs in the year you enter or leave the U.S.
• These tests are for federal income tax purposes. For state tax, see 15.4 State income tax.
• For tax returns, see 15.3 Tax returns; for your accounts in Türkiye during a year in which you are considered a resident, see 15.6 Reporting accounts and assets in Türkiye.

• A person who holds a green card (lawful permanent resident, LPR) at any time during the year is a resident for tax purposes for that year.
• The status continues until one of the following occurs:
  • voluntarily giving up the status in writing to USCIS
  • the status is administratively terminated by USCIS
  • the status is terminated by a federal court decision
• Returning to Türkiye alone is not enough. To give up the status, Form I-407 or a letter, together with the green card, is submitted to USCIS or a U.S. consular officer. If you send it by mail, use certified mail with return receipt. Until you receive proof of delivery, you are considered a resident for tax purposes, even if your card is more than 10 years old.
• Immigration risk: According to the IRS, a green card holder who is required to file a resident tax return but fails to do so may be considered to have abandoned their status under immigration law. See 3.11 Maintaining the card and 3.12 Losing a green card.
• Long-term green card holders (LTR) may be subject to special notification and tax rules (Form 8854, "expatriation tax") when they give up the status.
• Starting date: If you do not pass the substantial presence test, your residency begins on the first day you are present in the U.S. as a green card holder that year.

• You are considered a resident if both of these conditions apply:
  • being present in the U.S. for at least 31 days during the current year
  • being present for a total of 183 days during the current year and the two preceding years
• 183-day calculation:
  • all days in the current year
  • 1/3 of the days in the preceding year
  • 1/6 of the days in the year before that
• Example 1 (the IRS example): A person who stays in the U.S. for 120 days in each of 2023, 2024, and 2025 has: 120 + 40 + 20 = 180 days. Because the total does not reach 183, the person is not considered a resident in 2025.
• Example 2: A person who arrives on July 1, 2026 and stays until the end of the year is present for 184 days in 2026 and becomes a resident in 2026. Unless the person has exempt status, residency begins on July 1; the person is not a resident during the first half of the year (dual status).
• Every day on which you are present in the U.S. at any time counts.
• Days that do not count:
  • days on which you regularly commute to work in the U.S. from your home in Canada or Mexico
  • days on which you stay in the U.S. for less than 24 hours while traveling between two foreign countries
  • days on which you are present as a crew member of a foreign vessel
  • days on which you cannot leave because of a medical condition that arises while you are in the U.S.
  • days on which you are an "exempt individual"
• For this test, the "U.S." means the 50 states, Washington, D.C., and U.S. territorial waters. U.S. territories and U.S. airspace are not included.

• An "exempt individual" is not a person who is exempt from tax; it is a person whose days are not counted in the 183-day calculation:
  • students who hold F, J, M, or Q visas and comply with their visa requirements
  • teachers and trainees who hold J or Q visas and comply with their visa requirements
  • foreign government officials with A or G visas, except A-3 and G-5
• Your spouse and unmarried children may benefit from the same exception if their visas depend on your status.
• Students: As a general rule, your student exemption ends if you have been exempt for more than 5 calendar years in total (any part of a year counts as a full year). The exemption may continue if you prove that you do not intend to live permanently in the U.S. and that you complied with your visa requirements.
  • Example: A student who arrived with an F-1 visa in 2021 is exempt for the five calendar years from 2021 through 2025. In 2026, the days begin to count unless the student establishes this exception.
• Teachers and trainees (J, Q): You are not exempt this year if you were exempt as a teacher, trainee, or student in any 2 of the preceding 6 calendar years. Exception: You may still be exempt if you were exempt in no more than 3 of the preceding 6 years and a foreign employer paid all of your compensation during this year and the preceding years.
• For visas, see 2.2 Student visa (F-1) and 2.3 Exchange visitor (J-1).

• If you exclude days because you are a student, teacher, trainee, have a medical condition, or participate in a charitable sporting event, you must file Form 8843. Government officials with A or G visas (except A-3 and G-5) do not file this form.
• How to file:
  • If you file Form 1040-NR, attach Form 8843 to your tax return.
  • If you are not required to file a tax return, mail the form by itself to: Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215
• When: By the due date for Form 1040-NR, including extensions. For 2025:
  • if you have wages subject to withholding: April 15, 2026
  • otherwise: June 15, 2026
  • Extension with Form 4868: the April 15 deadline is extended to October 15, and the June 15 deadline to December 15. The extension does not extend the time for payment.
• If the form is not filed on time, you cannot exclude the exempt days from the calculation. The exception is if you can show by clear and convincing evidence that you made a reasonable effort to learn about and comply with the required filing.
• The current form is for the 2025 calendar year. Download the new version for 2026 from the IRS website.

• Even if you pass the 183-day test, you may be considered a nonresident if all of the following conditions apply:
  • you were present in the U.S. for fewer than 183 days that year
  • you maintained a tax home in a foreign country (for example, Türkiye) throughout the year. Your tax home is the general area where your principal place of business is located.
  • you had a closer connection to that country than to the U.S.
  • you did not apply for or take steps toward obtaining a green card
• Indicators of a closer connection: the country of residence listed on your forms, the location of your permanent home, family, and belongings, your social and professional connections, and where you obtained your driver’s license and voted.
• This exception cannot be used: if you applied for a green card during the year or your application was pending. According to the IRS, filing one of these forms demonstrates this intent: I-130, I-140, I-485, I-508, ETA-750, OF-230.
• How to claim it: Attach Form 8840 to your tax return. If you do not file a tax return, mail Form 8840 to the same Austin address as Form 8843 by the due date for Form 1040-NR. If it is not filed on time, the exception cannot be used, subject to the reasonable-effort exception.
• Separate exception for students: Most students cannot use this general exception. The student-specific exception requires four conditions: no intention to live permanently in the U.S., compliance with visa requirements, no steps toward obtaining a green card, and a closer connection to a foreign country. This exception is claimed with Form 8843.

• The U.S. residency tests do not override the residency definitions in tax treaties.
• A person considered a resident under the laws of both countries may benefit from the treaty if it contains a tie-breaker rule that resolves the conflict.
• If the treaty considers you a resident of the other country, you calculate your U.S. tax as a nonresident. To do so, file Form 1040-NR and attach Form 8833.
• For long-term green card holders, this route may trigger the "expatriation tax" rules under section 877A in some circumstances.
• For the Türkiye–U.S. treaty, see 15.5 Türkiye–U.S. income tax treaty.
• U.S. residency certification (Form 6166): To claim treaty benefits in Türkiye, you may need to document that you are a U.S. resident. The IRS issues this certification following an application on Form 8802. Beginning October 1, 2026, the application fee is $105 for individuals and $230 for businesses.

• In a dual-status year: your worldwide income is taxed during the period you are a resident, and only your U.S.-source income is taxed during the period you are a nonresident. The standard deduction and "head of household" status are unavailable; you cannot file a joint return with your spouse, except under the spouse election described below.
• Starting date (under the 183-day test): As a general rule, it is the first day you were present in the U.S. that year.
  • If you prove that you had a closer connection to Türkiye and that your tax home was there, you may exclude up to 10 days of earlier short visits from the calculation. A signed statement must be attached to the tax return.
  • If you were also a resident in the preceding year, your residency begins on January 1 of this year.
• First-year choice: According to the IRS 2025 guidance, you may elect to be treated as a resident for part of 2025 if the following conditions apply:
  • you did not pass either test in 2024 or 2025 and did not make this election for 2024
  • you pass the 183-day test in 2026
  • you were present in the U.S. for at least 31 consecutive days in 2025
  • you were present in the U.S. for at least 75% of the days from the first day of that period through the end of the year (up to 5 foreign days are treated as days of presence)
  • The election is made with a statement attached to Form 1040. You cannot file the return until you pass the 2026 test; an extension through October 15, 2026 may be requested with Form 4868. The election cannot be revoked without IRS approval.
• Electing to treat a nonresident spouse as a resident: If you are married at the end of the year and one spouse is a U.S. citizen or resident, you may elect to treat the other spouse as a resident for the entire year.
  • Both spouses are taxed on worldwide income and may not claim to be nonresidents based on a tax treaty.
  • A joint return is required for that year; in later years, you may file jointly or separately.
  • The election is indicated on Form 1040 and accompanied by a statement signed by both spouses.

• Ending date: If you are a resident one year and not a resident at all in the following year, your residency generally ends on December 31. If your tax home is abroad for the remainder of the year and you have a closer connection to that country, you may use an earlier date, the last day you were in the U.S. under the 183-day test, by attaching a signed statement.
• Tax compliance certificate before departure (sailing or departure permit): Unless you qualify for an exception, obtain this certificate before leaving the U.S. by filing Form 1040-C or Form 2063.
  • At least 2 weeks before departure, attend an appointment at a local IRS office (TAC). The certificate is not issued more than 30 days before departure.
  • Appointment line: +1 844 545 5640.
  • Even if you file Form 1040-C, you must still file your annual tax return.
• Examples of people who do not need the certificate:
  • Students, trainees, and exchange visitors with F-1, F-2, H-3, H-4, J-1, J-2, or Q visas, if their U.S.-source income consists only of educational expense allowances, income from employment authorized by USCIS, or interest on deposits unrelated to their work
  • Students with M-1 and M-2 visas, if their income consists only of USCIS-authorized employment or interest on deposits unrelated to their work
  • B-2 tourists and B-1 business visitors with no taxable income in that year or the preceding year (for B-1 visitors, no more than 90 days per year)

• IRS individual line: +1 800 829 1040 (Monday–Friday, 7:00 a.m.–7:00 p.m. local time; Alaska and Hawaii follow Pacific Time)
• Interpreter line (languages other than Spanish): +1 833 553 9895. An agent will provide an interpreter by phone or schedule an appointment at a local office.
• From outside the U.S. (international tax line): +1 267 941 1000 (toll call; English only; Monday–Friday, 6:00 a.m.–11:00 p.m., U.S. Eastern Time)
  • Mail: Internal Revenue Service, International Accounts, Philadelphia, PA 19255-0725, U.S.A.
• Forms 8843 and 8840 (for people who do not file a tax return): Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215
• IRS local office (TAC) appointments: +1 844 545 5640
• Taxpayer Advocate Service: +1 877 777 4778

• Failing to file Form 8843 as a student or J-1 visa holder and losing exempt days.
• Calculating the 183 days using only the current year’s days and forgetting 1/3 and 1/6 of the preceding two years.
• Assuming that you are no longer a resident because you live in Türkiye even though you hold a green card.
• Relying on the closer connection exception after filing a green card application (I-130, I-140, or I-485).
• Assuming that a student who has completed 5 calendar years is still exempt.
• Failing to report income from Türkiye during a year in which you are considered a resident.

• I stay in the U.S. for 4–5 months every year on a B-1/B-2 visa. Will I become a resident for tax purposes? Calculate the formula using your own days. For example, a person who stays 140 days for three consecutive years has a total of 140 + 46.7 + 23.3 = 210 days and passes the test. If you stayed fewer than 183 days that year and your tax home is in Türkiye, you may request the closer connection exception with Form 8840.
• I received a green card this year. Am I a resident for the entire year? Under the green card test, you are a resident for that year. If you did not pass the 183-day test, your residency begins on the first day you were present in the U.S. as a green card holder; you are not a resident for the earlier period (dual status).
• I changed from F-1 to H-1B. What changes? The days for which you were exempt as a student do not count. Starting when you change to H-1B, your days begin to count.
• My spouse lives in Türkiye. Can we file a joint return? If you are a U.S. citizen or resident, you can elect to treat your spouse as a resident for the entire year and file a joint return. Your spouse’s worldwide income will then also be taxed in the U.S.

• Form 8843, Exempt Individual Statement and Instructions (PDF)
• Form 8840, Closer Connection Exception (PDF)
• Form 8833, Treaty-Based Return Position Disclosure (PDF)
• Publication 519, U.S. Tax Guide for Aliens – 2025 (PDF)
• Form 1040-NR (PDF)
• Form 4868, Application for Extension (PDF)
• Form 1040-C, U.S. Departing Alien Income Tax Return (PDF)
• Form 2063, U.S. Departing Alien Income Tax Statement (PDF)
• Form 8802, Application for U.S. Residency Certification (PDF)
• IRS – Local Office Locator