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Case Study 1: Substantial Presence TestPaul, a U.S. citizen, and his wife, Gabriella, were married at the end of the tax year. Gabriella does not have a green card or a valid visa and they have no children and are not supporting anyone else. She lived in the United States for 120 days in the tax year (from September to December). She was in the United States for 120 days in each of the two preceding years. Do you think Gabriella can be considered a resident for tax purposes? Click here for an explanation. To determine if she meets the substantial presence test for the tax year, total the following: The full 120 days of presence in the current tax year 40 days in the preceding year (1/3 of 120), and 20 days in the second preceding year (1/6 of 120) Since the total for the 3-year period is 180 days, Gabriella is not considered to be a resident under the substantial presence test for the current tax year. She needs 183 days to meet the substantial presence test. If needed, refer to the Resident or Nonresident Alien Decision Chart. 
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Unique Filing Situations Workout
Determining Alien Status
Publication 4012, Resident or Nonresident Alien Decision Tree