TN 22 (05-95)

GN 00303.720 Who Is a U.S. Resident

A. Definition of U.S. Resident

A U.S. resident is an individual who establishes residency in the U.S. with the intent to continue living within the geographic limits of the U.S.

(Refer to GN 05010.030 for the definition of a U.S. resident for tax purposes.)

B. Description of U.S. Residency

1. Indicators - U.S. Mailing Address

Generally a U.S. mailing address indicates U.S. residency.

  1. a. 

    Absence from the U.S. (less than 6 months) with no intention of abandoning U.S. residency does not terminate or interrupt an individual's period of U.S. residency.

  2. b. 

    Absence from the U.S. (more than 6 months) is not considered temporary unless there is a strong indication the individual is maintaining U.S. residency. Maintaining a house or apartment in the U.S., paying U.S. income taxes as a U.S. resident for the period while abroad, or other similar acts are indications of maintaining U.S. residency. (See GN 00303.740C. for development procedures.)

2. Length of Residency

A person does not have to reside in the U.S. for any minimum period of time to be considered a resident.

3. Type of Entry

The type of entry to the U.S. does not determine whether the individual intends to establish U.S. residency. Generally entry as a visitor or tourist does not establish U.S. residency. Visitors or tourists who enter under a B1 or B2 visas issued by Department of State Consulates or Embassies abroad can generally remain in the U.S. for a minimum of 90 and a maximum of 180 days. Individuals admitted as visitor or tourists under the Visa Waiver Pilot Program are usually allowed to remain for 90 days. The length of these non-immigrant admissions are determined by U.S. Customs and Border Protection at the port of entry and constitute only temporary entries. For example, a visitor or tourist can have a multiple-entry visa which can be valid for up to ten years; however, Customs and Border Protection will only grant entry and length of stay for up to 180 days for each entry. These temporary entries do not establish residency in the U.S. However, some visitors may later apply with the U.S. Citizenship and Immigration Services (USCIS) to have their status changed under the different provisions of the Immigration law so they can stay.

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GN 00303.720 - Who Is a U.S. Resident - 05/06/2009
Batch run: 06/28/2012