SSA assumes aliens outside the U.S. for less than 3 months keep their U.S. resident
An alien who has any of the evidence in GN 00303.440 is a lawful permanent resident of the U.S., as long as the conditions in GN05010.035B.
are met. However, to meet the substantial presence test, “presence” must be actual
physical presence in the 50 States, D.C., Guam or the NMI.
Absent information to the contrary, a residence address in a tax treaty country establishes
that the claimant is a resident of that country if he/she also lives there. Evidence
of his/ her tax treaty country residence must be obtained if he/she is living elsewhere
(as explained in GN 05010.080).
An alien cannot be considered a U.S. resident for any tax year in which he/she claims
a tax treaty advantage or benefit as a resident of a country other than the U.S. SSA
assumes that an alien alleging U.S. residence has not claimed such a tax treaty advantage