Work out whether an individual is a U.S. resident for tax using the green card test and the substantial presence test
Key facts
- Human involvement
- YellowClose supervision
- How AI is used
- Record whether the person held a green card at any time in the calendar year, and separately whether the substantial presence count is met. Do not assemble the Australian resides factors as if they were the U.S. test.
- What the lawyer must review
- The IRS green card page says a person is a U.S. resident for federal tax purposes if the person is a lawful permanent resident at any time during the calendar year. That status generally exists if USCIS issued Form I-551. The substantial presence page is the other statutory test: at least 31 days in the current year, and 183 days over the three-year period counting all of the current-year days, one-third of the days in the first preceding year, and one-sixth of the days in the second preceding year. A person who meets the green card test and not the substantial presence test has a residency starting date of the first day the person is present in the United States as a lawful permanent resident. The IRS classification page lists a citizen or resident of the United States as a United States person.
- Written for / version
- United States versionUS
Who does what
| Role | What they do |
|---|---|
| Assistance | Do not begin AI assistance until the responsible lawyer has defined and confirmed its permitted scope. |
| Lawyer | Set the scope, supervise the work closely, verify every part relied on, resolve omissions and exceptions, and approve the exact output. |
Checklist
- Verify the applicable jurisdiction and the version of each relevant law, rule or instrument in force at the material time.
- Confirm the output against the client’s instructions and the complete relevant source material, including omissions or contradictions.
- Resolve exceptions and record the responsible lawyer’s approval of the exact output and intended use.