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Information on Immigration, Investment, Education and Residence

Is it an American tax resident who holds a non-immigrant visa (e.
g.
L, B) but has lived in the United States for a long time?
Expert answers:
For those who have a non-immigrant visa but have lived in the United States for a long time, although they do not have permanent residence rights, it is likely that they are tax residents of the United States.
For example, if the holder of an L or B visa has lived for at least 31 days in 2018, then it is a tax resident to see if he has lived for 183 days, which is in line with 183 days in that year.
If the residence time in 2018 is less than 183 days, then according to the residence time in 2017 and 2016, according to the formula, we can determine whether it is a U.S. tax resident or not.
According to the "actual residence" test, tax residents can apply for exceptions, and qualified tax residents can be avoideD.But depending on the basis of becoming a "tax resident", the reasons are different.
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