The residency start date is for:

• •

  Persons lawfully admitted for permanent residence (who do not meet the substantial presence test) - The first day in the calendar year on which the individual is present in the U.S. as a lawful permanent resident.

  NOTE:  An individual who is granted permission to reside in U.S. as a permanent resident is not a U.S. resident until he actually comes to the U.S. and is admitted as a permanent resident.

• •

  Persons meeting the substantial presence test - The first day in the calendar year on which the individual is present in the U.S.

  EXAMPLE:  C1 (who had never been in U.S.) entered U.S. on February 1, 1989 and remained for the rest of the year. His residency start date is February 1, 1989, even though he did not meet substantial presence test until August 2,1989 (183rd day of presence in U.S.).

An alien is not a U.S. resident during any part of a calendar year if that:

• •

  Part is after the last day on which he was present in the U.S. (or was a lawful permanent resident);

• •

  Individual had a closer connection to a foreign country than the U.S. during that part of the year. (up to 10 days of actual presence in U.S. can be disregarded for which it is established he had a closer connection to another country); and

• •

  Individual was not a U.S. resident at any time during the next calendar year.

Assume an individual leaving the U.S. and not claiming resident alien status is a nonresident alien effective with the day after the day of departure.

For the purposes of B.2 and C., disregard nominal presences in the U.S. when applying the rules for the first and last years of residency.

Do not suggest an individual elect to be treated as a resident alien for his first year of presence. Refer any individual to IRS who asks if he can be treated as a resident alien for that year or requests a tax refund because he has made such an election.