Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Foreign Student Comprehensive Practice

Part I: Ben Hopf

Residency Status

Begin by determining Ben's residency status for federal tax purposes. What is Ben's status?

A Resident alien: U.S. residents who meet either the green card test or the substantial presence test
B Nonresident alien: Individuals who are not citizens or residents of the United States
C Dual status alien: Individuals who are both nonresidents and resident aliens for the tax year

Click here to view Ben's forms and important nonresident and resident alien tax information.

Click here to view the Substantial Presence Test? - Decision Tree from Publication 4011.