How is an individual classified as a U.S. resident alien?

An individual is classified as a U.S. resident alien primarily by passing either the Green Card Test or the Substantial Presence Test. The Green Card Test applies to individuals who have been granted lawful permanent resident status in the U.S., which is typically indicated by having a green card issued by the U.S. government. On the other hand, the Substantial Presence Test determines residency based on the number of days an individual has been physically present in the U.S. over a specified period.

To meet the Substantial Presence Test, an individual must be present in the U.S. for at least 31 days during the current year and meet the total days of presence calculations over the last three years. This method allows individuals who may not hold a green card to still be classified as a resident alien if they spend sufficient time in the country.

The other options—holding a valid work visa, being born in the U.S., or having a U.S. passport—do not independently establish a person's resident alien status under U.S. tax laws. A work visa represents a temporary non-immigrant status, while being born in the U.S. automatically grants citizenship (not residency status specifically for tax purposes). Similarly, while a U.S. passport indicates