---
title: "Work out whether an individual is a U.S. resident for tax using the green card test and the substantial presence test"
url: "https://ailawframework.com/practice/taxation/assemble-the-resides-test-factors-for-an-individual-s-tax-residency/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A26-PE20261022-5-US"
practice_area: "Taxation"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# Work out whether an individual is a U.S. resident for tax using the green card test and the substantial presence test

> 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.

Canonical page: https://ailawframework.com/practice/taxation/assemble-the-resides-test-factors-for-an-individual-s-tax-residency/united-states  
Last reviewed: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Taxation](https://ailawframework.com/practice/taxation.md) |
| Human involvement | Yellow: Lawyer and AI draft together |
| 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 | United States |
| Applies to | [Assemble the resides-test factors for an individual's tax residency](https://ailawframework.com/practice/taxation/assemble-the-resides-test-factors-for-an-individual-s-tax-residency.md) |

## Checking plan

- What the AI does: 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.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- Meeting the day count is not the end of the question. The substantial presence page states a closer-connection exception and a separate closer-connection exception for students.
- Days of presence have exclusions, including an exempt individual and a medical condition. Those days are reported on Form 8843.

## Sources

- [IRS: U.S. tax residency – Green card test](https://www.irs.gov/individuals/international-taxpayers/alien-residency-green-card-test) (checked 2026-10-22)
- [IRS: Substantial Presence Test](https://www.irs.gov/individuals/international-taxpayers/substantial-presence-test) (checked 2026-10-22)
- [IRS: Classification of taxpayers for U.S. tax purposes](https://www.irs.gov/individuals/international-taxpayers/classification-of-taxpayers-for-us-tax-purposes) (checked 2026-10-22)

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*