When are you considered a US Person (and taxable)?
You can be considered a US person for tax purposes by 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 nr 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.
