#Substantial presence test professional

For purposes of determining whether an individual is a resident of the United States for estate and gift tax purposes, see В§ 20.0-1(b)(1) and (2) and В§ 25.2501-1(b) of this chapter, respectively. (This determination may be relevant, for example, to the application of section 861(a)(1) which treats income from interest-bearing obligations of residents as income from sources within the United States.) The regulations do not apply and В§В§ 1.871-2 and 1.871-5 of this chapter continue to apply for purposes of the bona fide residence test of section 911. Unless the context indicates otherwise, the regulations under В§В§ 301.7701(b)-1 through 301.7701(b)-9 apply for purposes of determining whether a United States citizen is also a resident of the United States. Section 301.7701(b)-9 provides the effective dates of section 7701(b) and the regulations under that section. Section 301.7701(b)-8 provides procedural rules for establishing that an individual is a nonresident alien.

Section 301.7701(b)-7 provides rules for determining the effect of these regulations on rules in tax conventions to which the United States is a party. Section 301.7701(b)-6 provides rules for determining the taxable year of an alien. Section 301.7701(b)-5 provides rules for applying section 877 to a nonresident alien individual. Section 301.7701(b)-4 provides rules for determining an individual's residency starting and termination dates. Section 301.7701(b)-3 also provides rules for determining whether an individual may exclude days of presence in the United States because the individual was unable to leave the United States because of a medical condition.

#Substantial presence test professional

Section 301.7701(b)-3 provides rules for determining if an individual is an exempt individual because of his or her status as a foreign government-related individual, teacher, trainee, student, or professional athlete. Section 301.7701(b)-2 provides rules for determining when an alien individual will be considered to maintain a tax home in a foreign country and to have a closer connection to that foreign country.

Section 301.7701(b)-1(c) provides rules for determining if an alien individual satisfies the substantial presence test. Section 301.7701(b)-1(b) provides rules for determining whether an alien individual is a lawful permanent resident of the United States.