When are you considered a US Person (and taxable)
Are you a US person for tax purposes?
You can be considered a US person for tax purposes in many different ways.
In short:
- US Citizen: Born in the United States or if the individual has been naturalized as a US citizen.
- US Citizen: Born outside the United States if one or both of your parents are US citizens.
- Substantial presence test: Based on the number of days you are in the US over a three-year period.
- The ‘green card’ test: You’ve been granted the right to lawful permanent residence in the US. If you have left the US but still have an active Green card you might need to file.
Contact us for more information
assignment
Am I a US Person for tax purposes?
Find out in 2 minutes whether the IRS considers you a “US Person” and whether you may be required to file a US tax return — even if you live outside the United States.
Written by Linda Mabelis
General Manager & Partner
Linda Mabelis is the General Manager and Owner at Americans Overseas, dedicated to helping individuals find the right tax attorney for their unique situations. With extensive work experience and a deep understanding of the complexities facing Americans Overseas, Linda is committed to providing personalized and effective solutions.
Read moreWhen are you considered a US person for tax purposes
You can be considered a US person for tax purposes in many different ways. Watch the video about the various ways a US person is liable for tax!
