符合substantial presence test:
You are considered a resident alien if you met one of the following two tests for the calendar year: - The green card test - You are considered to have met the green card test if at any time during the calendar year, you were a lawful permanent resident of the United States according to the immigration laws, and this status has not been rescinded or administratively or judicially determined to have been abandoned.
- The substantial presence test - For the purposes of this test, the term United States does not include U.S. possessions and territories or U.S. airspace. The United States includes the following areas:
- All 50 states and the District of Columbia,
- The territorial waters of the United States, and
- The seabed and subsoil of those submarine areas that are adjacent to U.S. territorial waters and over which the United States has exclusive rights under international law to explore and exploit natural resources.
To meet the substantial presence test, you must have been physically present in the United States on at least: - 31 days during the current year, and
- 183 days during the 3 year period that includes the current year and the 2 years immediately before. To satisfy the 183 days requirement, count:
- All of the days you were present in the current year, and
- One-third of the days you were present in the first year before the current year, and
- One-sixth of the days you were present in the second year before the current year.
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