US Residence Elections

A foreign national is treated as US resident if one of the following three are met:

1) Lawfully admitted for permanent residence

2) Substantial presence test

3) First year election

• True

• False

The Substantial Presence Test is met when an individual is present in the US for ___ days during the current year, and ___ days during the 3-year period that includes:

___ the days present in current year,

___ of the days present in the first year before the current year, and

___ of the days present in the second year before the current year

• 33; 333; All; 1/3; 1/33

• 30; 365; All; 1/3; 1/9

• 31; 183; All; 1/3; 1/6

• 30; 183; All; 1/3; 1/9

Under the 'first-year election', foreign nationals chose to be treated as US residents for what portion of the calendar year?

• From the first qualifying day they arrive in the US

• From the month after the month they arrive in the US

• For the entire year

• Foreign nationals cannot be treated as US residents unless they meet the residence test in the year of arrival

The ‘first-year election’ is made by:

• Attaching a well-composed poem regarding the individual's desire to be treated as a US resident

• Attaching a notarized Pledge of Allegiance to the flag of the United States and the republic of the United States of America.

• Attaching a signed declaration to the individual’s tax return (Reg §301.7701(b)-4(c)(3)(v))

What conditions have to be met so a foreign national can file a claim for a 'first-year election'?

(select all that apply)

• Be a non-resident for all of the preceding year

• Meet the substantial presence test in the succeeding year

• Be present in the US for at least 31 consecutive days in the current year

• Be present in the US for at least 75% of the days between the first day of the 31-day period and the last day of the current year

An election under §7701(b)(4) to be treated as a US resident for part of a year may also permit a further election to be treated as a US resident for the whole year under which possible elections?

• IRC §6013(g) election by a non-resident alien to file jointly with a US resident (or citizen) spouse;

• IRC §6013(h) election by an individual who is a non-resident alien at the beginning of the year but resident at the end of the year to file jointly with a US resident (or citizen) spouse.

• IRC §6013 select the other two options if you want to feel accomplished and get at least this question right ;)

§7701(b)(4) can also be made on behalf of a dependent child who qualifies to make the election in his/her own right but is not required to file a tax return.

• True

• False

Which individuals are exempt from the substantial presence test rules under §7701(b)(5)?

(Select all that apply)

• Professional athletes competing in charitable sporting events

• Farmers

• Students with an 'F', 'J', or 'M' visa

• Teachers with a 'J' visa

• Diplomats