### Question
Can you define what long-term resident means?


### Answer
**Long-term resident** is defined as the following in *26 U.S.C. § 877A*:

> given to such term by section 877(e)(2).

#### Citation:
  - *26 U.S.C. § 877A*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter N-Tax Based on Income From Sources Within or Without the United States > PART II-NONRESIDENT ALIENS AND FOREIGN CORPORATIONS > Subpart A-Nonresident Alien Individuals**

