Federal tax residency helps determine which filing rules apply. The green card test and substantial presence test are important starting points; a visa label alone does not settle the answer.
Current status: Current guidance, reviewed September 14, 2026. This is a practical reminder, not a newly announced rule.
Who may be affected
New arrivals, temporary visitors, and people considering whether they are U.S. tax residents or nonresidents.
Dates & timing
Review residency for each relevant tax year before selecting Form 1040 or Form 1040-NR.
A practical next step
Gather U.S. travel dates, immigration documents, and income records. The substantial presence test generally requires at least 31 current-year days and 183 weighted days over three years: all current-year days, one-third of the prior year, and one-sixth of the second prior year.
Before you apply the rule
Certain days can be excluded. Treaties, closer-connection provisions, elections, and dual-status rules can change the result. Nonresident filing and extension dates are not always the same as resident dates.