You may be considered a U.S. resident, for income tax purposes, in any year that you meet the substantial presence test, if you are not exempt from using the test. To learn about the substantial presence test and exceptions, please visit IRS's website or review Chapter 1 of U.S. Tax Guide for Aliens (IRS Publication 519).

Do you believe that you are a U.S. resident for tax purposes this year by meeting the substantial presence test?

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