Foreigners can easily become US Tax residents.


davidBy: David Hernandez, CPA


Presently, I would like to point out how a foreign individual may be categorized different for immigration and tax purposes. Based on the Internal Revenue Service’s “Substantial Presence Test”:

“You will be considered a U.S. resident for tax purposes if you meet the substantial presence test for the calendar year. To meet this test, you must be physically present in the United States on at least:

  1.  31 days during the current year, and
  2.  183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:
  • All the days you were present in the current year, and
  • 1/3 of the days you were present in the first year before the current year, and
  • 1/6 of the days you were present in the second year before the current year”

The difference between being categorized a non-resident and resident in the US is very significant in terms of the professional services needed from your tax professional, please look for the best alternative when dealing with complex tax and financial decisions.

For further information I can be contacted at: or (305) 707-8007


Disclosure: “The comments above by David Hernandez, CPA do not consist of official consulting or advice, since every situation is different for every client. This opinion is based on general situations and topics and cannot be misconstrued as legal nor tax advice provided by Doral Family Journal”





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