Were you a lawful permanent resident of the United States (had a “green card”) at any time during the current year? YesNo.

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Presentation transcript:

Were you a lawful permanent resident of the United States (had a “green card”) at any time during the current year? YesNo

You are a Resident Alien for U.S. Tax purposes

Were you physically present in the United States on at least 31 days during the current tax year (January-December 2013)? YesNo

Were you physically present in the United States on at least 183 days during the 3-year period consisting of the current tax year and the preceding 2 years, counting all days of presence in the current tax year, 1/3/ of the days of presence in the first preceding year and 1/6 of the days of presence in the second preceding year? YesNo

You are a Nonresident alien for U.S Tax Purposes.

Were you physically present in the United States on at least 183 days during the current tax year? Yes No

Can you show that for the current tax year you have a tax home in a foreign country and have a closer connection to that country than to the U.S.? Yes No