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Substantial Presence Test

Index Substantial Presence Test

The Substantial Presence Test (SPT) is a criterion used by the Internal Revenue Service (IRS) in the United States to determine whether an individual who is not a citizen or lawful permanent resident in the recent past qualifies as a "resident for tax purposes" or a "nonresident for tax purposes"; it is a form of physical presence test. [1]

20 relations: A visa, Canada, Curricular Practical Training, F visa, Form 1040, G visa, Green Card Test, Internal Revenue Service, J-1 visa, M-1 visa, Mexico, Optional Practical Training, Permanent residence (United States), Physical presence test, Tax residence, United Kingdom, United States, University of Chicago, University of Washington, Washington, D.C..

A visa

An A Visa is a category of non-immigrant visas allowing travel to the United States issued to ambassadors, diplomats, government officials, and their support staff.

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Canada

Canada is a country located in the northern part of North America.

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Curricular Practical Training

Curricular Practical Training (CPT) is temporary employment authorization for F-1 visa non-immigrant foreign students in the United States while enrolled in a college-level degree program.

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F visa

In the United States, the F visas are a type of non-immigrant student visa that allows foreigners to pursue education (academic studies and/or language training programs) in the United States.

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Form 1040

Form 1040 (officially, the "U.S. Individual Income Tax Return") is one of three IRS tax forms (see variants section for explanations of each) used for personal (individual) federal income tax returns filed with the Internal Revenue Service (IRS) by United States residents for tax purposes.

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G visa

A G visa is a category of official visas issued to diplomats, government officials, and international organization employees who are visiting the United States temporarily for a governmental purpose.

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Green Card Test

The Green Card Test (GCT) is a criterion used by the Internal Revenue Service (IRS) in the United States to determine whether an individual qualifies as a "resident for tax purposes".

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Internal Revenue Service

The Internal Revenue Service (IRS) is the revenue service of the United States federal government.

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J-1 visa

A J-1 visa is a non-immigrant visa issued by the United States to research scholars, professors and exchange visitors participating in programs that promote cultural exchange, especially to obtain medical or business training within the U.S. All applicants must meet eligibility criteria, English language requirements, and be sponsored either by a university, private sector or government program.

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M-1 visa

The M-1 visa is a type of student visa reserved for vocational and technical schools.

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Mexico

Mexico (México; Mēxihco), officially called the United Mexican States (Estados Unidos Mexicanos) is a federal republic in the southern portion of North America.

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Optional Practical Training

Optional Practical Training (OPT) is a period during which undergraduate and graduate students with F-1 status who have completed or have been pursuing their degrees for more than three months are permitted by the United States Citizenship and Immigration Services (USCIS) to work for one year on a student visa towards getting practical training to complement their education.

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Permanent residence (United States)

United States lawful permanent residency, informally known as having a green card, is the immigration status of a person authorized to live and work in the United States of America permanently.

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Physical presence test

In international taxation, a physical presence test is a rule used to determine tax residence of a natural or legal person.

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Tax residence

The criteria for residence for tax purposes vary considerably from jurisdiction to jurisdiction, and "residence" can be different for other, non-tax purposes.

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United Kingdom

The United Kingdom of Great Britain and Northern Ireland, commonly known as the United Kingdom (UK) or Britain,Usage is mixed with some organisations, including the and preferring to use Britain as shorthand for Great Britain is a sovereign country in western Europe.

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United States

The United States of America (USA), commonly known as the United States (U.S.) or America, is a federal republic composed of 50 states, a federal district, five major self-governing territories, and various possessions.

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University of Chicago

The University of Chicago (UChicago, U of C, or Chicago) is a private, non-profit research university in Chicago, Illinois.

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University of Washington

The University of Washington (commonly referred to as UW, simply Washington, or informally U-Dub) is a public research university in Seattle, Washington.

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Washington, D.C.

Washington, D.C., formally the District of Columbia and commonly referred to as Washington or D.C., is the capital of the United States of America.

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Redirects here:

Form 8840, Form 8843, Substantial presence test.

References

[1] https://en.wikipedia.org/wiki/Substantial_Presence_Test

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