We use cookies to personalise the website and offer you the greatest added value. They are, among other purposes, used to analyse visitor usage in order to improve the website for you. By using this website, you agree to their use. Further information can be found in our data privacy statement.

U.S. Resident


Foreign individuals who do not have U.S. Green Cards (e.g. U.S. Visa holders) are generally treated as residents of the U.S. if they meet the substantial presence test under U.S. tax law. The substantial presence test is met if the individual’s physical presence in the U.S. equals or exceeds 31 days in the current year and equals or exceeds 183 days when counting the days of U.S. presence in the current year plus 1/3 of the days of U.S. presence in the prior year plus 1/6 of the days of U.S. presence in the second prior year. If the substantial presence test is met, the individual is a resident of the U.S., taxable on worldwide income and deductions for at least a portion of the year in question. Individuals should consult the applicable income tax treaty between the U.S. and their country of citizenship/residency to determine if an alternative filing methodology (e.g. nonresident tax return) might be available.


Elisa Fay


Partner-in-Charge Rödl National Tax

+1 404 525 2600

Send inquiry


Contact Person Picture

Deutschland Weltweit Search Menu