When are you considered a US Person (and taxable)
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 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.
When are you considered a US person (and taxable)?
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!
