If TP is a resident in two consecutive second year of residency years, TP’s begins on January 1 in the second year Last Year of Residency An U.S. residency termination date depends on whether the alien alien’s qualified as a resident for the current year under the green card test or the substantial presence test If the alien qualified as a U.S. resident under the substantial presence test the residency period extends until 12/31 … an exception applies Unless Under the exception, the residency termination date is the of the year on which the individual last day was physically (i.e., the day that TP leaves the U.S.), present in the U.S. provided that for the remainder of the year, TP had a closer connection to, and a tax home in, a country foreign If this exception applies, the alien is taxed as a U.S. from January 1 to the residency termination date resident and as a nonresident for the remainder of the year If the alien qualified as a U.S. resident under the green card test the residency period extends until December 31 … an exception applies Unless Under the exception, the residency termination date is the during the year that the individual is first day no longer a (i.e., the day that TP gives up his green green card holder card), provided that for the remainder of the year, TP had a closer connection to, and a tax home in, a foreign country If an alien qualifies as a resident during the current year under both the green card and the substantial presence tests, the residency termination date is the of: later The termination date under the green card residency test, or The termination date under the substantial presence residency test
If TP is a resident in two consecutive years, TP’s second year of residency begins on January 1 in the second year Last Year of Residency An alien’s U.S. residency termination date depends on whether the alien qualified as a resident for the current year under the green card test or the substantial presence test If the alien qualified as a U.S. resident under the substantial presence test … the residency period extends until 12/31 Unless an exception applies Under the exception, the residency termination date is the last day of the year on which the individual was physically present in the U.S. (i.e., the day that TP leaves the U.S.), provided that for the remainder of the year, TP had a closer connection to, and a tax home in, a foreign country If this exception applies, the alien is taxed as a U.S. resident from January 1 to the residency termination date and as a nonresident for the remainder of the year If the alien qualified as a U.S. resident under the green card test … the residency period extends until December 31 Unless an exception applies Under the exception, the residency termination date is the first day during the year that the individual is no longer a green card holder (i.e., the day that TP gives up his green card), provided that for the remainder of the year, TP had a closer connection to, and a tax home in, a foreign country If an alien qualifies as a resident during the current year under both the green card and the substantial presence tests, the residency termination date is the later of: The termination date under the green card residency test, or The termination date under the substantial presence residency test
pub_d635addc35856e7867528ab237963f454dfe8f23c27c3a2c7f1b9dbeabef16b9d1b69e49c7271d09b2ef9bede1bd73a8.docx