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Who is a "resident alien for tax purposes"?

Who is a "resident alien for tax purposes"?

Answer

An individual who has met or passed the substantial presence test by virtue of the number of days physically present in the U.S. or has been granted lawful permanent residence in the U.S. as a permanent resident alien. A resident alien is taxed on his/her worldwide income in the same manner as a U.S. citizen.

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