10/10/2026
๐จ Tax Advisory: U.S. Residency Rules ๐จ
Correctly identifying your U.S. tax status is critical to avoiding costly filing errors. Hereโs a quick breakdown of the classifications:
๐ Nonresident Alien You are automatically in this category if you aren't a U.S. citizen and don't meet the resident alien criteria.
๐บ๐ธ Resident Alien You are considered a resident for the year if you pass one of two tests:
The Green Card Test: You were a lawful permanent resident at any point during the calendar year.
The Substantial Presence Test: You were physically in the U.S. for at least 31 days this year, AND a total of 183 days over a 3-year period.
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The 183-Day Formula This isn't just a simple count. To find your total, you must calculate:
100% of your days in the current year.
1/3 of your days in the first preceding year.
1/6 of your days in the second preceding year.
๐ Need personalized guidance? Don't navigate tax season alone!
For expert clarification on your residency status, contact our Pembroke Pines, FL office today at (954) 442-8771.