You can use Substantial Presence Test as below to determine if you are a U.S. resident for tax purposes.
You can find more detail in Pub. 519, page 4 if you like: http://www.irs.gov/pub/irs-pdf/p519.pdf
This part is directly copied from there.
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Substantial Presence Test
You will be considered a U.S. resident for tax purposes if you meet the substantial presence test for calendar year 2012 To meet this test, you must be physically present in the United States on at least:
1. 31 days during 2012, and
2. 183 days during the 3-year period that includes 2012, 2011, and 2010, counting:
a. All the days you were present in 2012, and
b. 1/3 of the days you were present in 2011, and
c. 1/6 of the days you were present in 2010.
Example. You were physically present in the United States on 120 days in each of the years 2010, 2011, and 2012. To determine if you meet the substantial presence test for 2012, count the full 120 days of presence in
2012, 40 days in 2011 (1 3 of 120), and 20 days in 2010 (1 6 of 120). Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2012
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Huyi Hu
Department of Mathematics
________________________________________
From: CHERRY WANG [[log in to unmask]]
Sent: Monday, April 01, 2013 19:47
To: [log in to unmask]
Subject: [CSSAMSU] How to identify non-resident or resident
Hi,
Sorry to bother those who are not interested. I am confused at state tax
return application. As for a person who doesn't have green card but has F,
J or H visa, is it ok to be regarded as non resident? or If this person
stays in Michigan for some time, he or she will be regarded as resident for
state tax?
Thank you very much in advance.
Cherry
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