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Alien Residency Examples

The following are examples of the application of the tax residency rules to various situations involving nonresident alien visitors to the United States and aliens temporarily present in the United States as students, trainees, scholars, teachers, researchers, exchange visitors, and cultural exchange visitors.

Example 1

Wei Wu was a citizen and resident of the People's Republic of China immediately prior to his entry into the United States. He is temporarily present in the United States as a graduate student at a university in Cleveland on an F-1 visa (student visa). He arrived in the United States on 08-15-2011. Assume that Wei Wu has not changed his immigration status since his arrival in the United States. Determine his residency starting date.

Solution:

Date of entry into United States: 08-15-2011
Student F-1 visa. Exempt Individual for 5 calendar years (2011 through 2015).
Then, begin counting 183 days at this date: 01-01-2016.
Number of nonexempt days in United States during 2016: 366 days
Current year (2016) days in United States × 1 = 366 days
Prior year (2015) days in United States × 1/3 = 0 days
Second Prior year (2014) days in United States (0) × 1/6 = 0 days
Total = 366 days

Wei Wu passed the substantial presence test on 07-01-2016 (the 183rd day of 2016). Wei Wu's residency starting date under I.R.C. § 7701(b) is 01-01-2016 (the first day he was present in United States during the calendar year in which he passed the substantial presence test).

Example 2

Wei Wu's wife Li Chen arrived in the United States on the same day as Wei Wu on an F-2 visa (spouse or dependent of a student on an F-1 visa). However, on 6-15-2013 she changed nonimmigrant status from F-2 to a Temporary Protected Status pursuant to an official announcement of the U.S. Citizenship and Immigration Services (USCIS). She received an Employment Authorization Document (EAD) from USCIS and went to work for a United States employer, who then petitioned USCIS on her behalf to secure her a Green Card. On 09-15-2014, USCIS approved her status as a lawful permanent resident of the United States and later issued her a Green Card under the routine procedures of the USCIS. Determine Li Chen’s residency starting date.

Solution:

Date of entry into United States: 08-15-2011
Date of change in status out of F-2: 06-15-2013
Exempt Individual from 08-15-2011 through 06-14-2013
Begin counting 183 days at this date: 06-15-2013
Number of nonexempt days in United States during 2013: 200 days
Current year (2013) days in United States (200) × 1 = 200 days
Prior year (2012) days in United States (0) × 1/3 = 0 days
Second Prior year (2011) days in United States (0) × 1/6 = 0 days
Total = 200 days

Li Chen passed the substantial presence test on: 12-14-2013 (the 183rd day after 06-14-2013). Li Chen's residency starting date under I.R.C. 7701(b) is 06-15-2013 (the first day she was counted as being present in United States during the calendar year in which she passed the substantial presence test). An "exempt individual" is never counted as being physically present in the United States for the purposes of the substantial presence test. For tax purposes it does not matter that she later became a Lawful Permanent Resident on 09-15-2014 because she had already become a resident alien under the substantial presence test on 12-14-2013.

Example 3

Assuming the same facts as in (1) and (2) above. What kind of federal income tax returns will both taxpayers file for 2015 and 2016?

Solution:

2015:
Option #1: Wei Wu may file Form 1040NR or 1040NR-EZ as a nonresident alien, married filing separately. Li Chen may file Form 1040 or 1040A as a resident alien, married filing separately.

Option #2: Wei Wu and Li Chen may take advantage of the option allowed by I.R.C. 6013(g), Election to Treat Nonresident Alien Individual as Resident of the United States, to file a joint 1040 or 1040A for 2015 because Li Chen is a resident alien at the end of 2015. See Nonresident Alien Spouse Treated as a Resident Alien for more information on the election to treat a nonresident alien as a resident and file a joint return..

2016:
Wei Wu and Li Chen may file a joint 1040 or 1040A because both spouses are resident aliens for 2016, or each spouse may file Form 1040 or 1040A as married filing separately.

Example 4

Mr. Avatar Venkateschwaran was a citizen and resident of India just prior to his arrival in the United States. He is a research scholar in chemical engineering at a university in Chicago. He arrived in the United States on 08-29-2014 on a J-1 visa. Assuming he has not changed to another immigration status, determine his residency starting date.

Solution:

Date of entry into United States: 08-29-2014
Research scholar J-1 visa. Exempt Individual 2 calendar years: 2014 and 2015.
Then, begin counting 183 days at this date: 01-01-2016
Number of nonexempt days in United States during 2016: 366 days
Current year (2016) days in United States × 1 = 366 days
Prior year (2015) days in United States (0) × 1/3 = 0 days
Second Prior year (2014) days in United States (0) × 1/6 = 0 days
Total = 366 days

Avatar passes the substantial presence test on: 07-01-2016 (the 183rd day of 2016). Avatar's residency starting date under I.R.C. 7701(b) is 01-01-2016 (the first day he was present in United States during the calendar year in which he passed the substantial presence test).

Which federal income tax returns will Avatar file for 2014, 2015, and 2016?

2014:
Avatar will file Form 1040NR or 1040NR-EZ as a nonresident alien.

2015:
Avatar will file Form 1040NR or 1040NR-EZ as a nonresident alien.

2016:
Avatar will file Form 1040/1040A/1040EZ as a resident alien.

Example 5

Mr. Gerard de la Fontaine was a citizen and resident of France just prior to his arrival in the United States. He is an employee of a French corporation affiliated with a U.S. corporation. He arrived in the United States on 04-30-2014 on an L-1 visa to work for the affiliated U.S. corporation in Cleveland. He does not intend to leave the United States until 04-29-2017. Determine his residency starting date.

Solution:

Date of entry into United States: 04-30-2014
Nonexempt individual.
Begin counting 183 days at this date: 04-30-2014 (date of arrival)
Number of nonexempt days in United States during 2014: 246 days
Current year (2014) days in United States (246) × 1 = 246 days
Prior year (2013) days in United States (0) × 1/3 = 0 days
Second Prior year (2012) days in United States (0) × 1/6 = 0 days
Total = 246 days

Gerard passed the substantial presence test on: 10-29-2014 (the 183rd day after 04-29-2014). Gerard's residency starting date under I.R.C. § 7701(b) is 04-30-2014 (the first day he was present in United States during the calendar year in which he passed the substantial presence test).

What kind of federal income tax returns will Gerard file for 2014, 2015 and 2016?

2014:
Gerard will file a dual-status tax return as a dual-status alien.

2015:
Gerard will file Form 1040/1040A/1040EZ as a resident alien.

2016:
Gerard will file Form 1040/1040A/1040EZ as a resident alien.

Example 6

Miss Rebeca de los Santos was a citizen and resident of Argentina immediately prior to her arrival in the United States. She arrived in the United States on 03-15-2014 as a tourist on a B-2 visa and remained continuously in the United States thereafter. Later in 2014 she enrolled as a student at a university in New York, and, as a result, changed nonimmigrant status to F-1 (student) on 11-15-2014. Determine her residency status for 2014, 2015, and 2016.

Solution:

Analysis for 2014

Date of entry into United States: 03-15-2014
Nonexempt individual 03-15-2014 through 11-14-2014
Exempt Individual 11-15-2014 through 12-31-2018
 (student on F-1 visa is “Exempt Individual” for 5 calendar years, 2014 through 2018)
Begin counting 183 days at this date: 03-15-2014
Stop counting days at this date: 11-14-2014

Number of nonexempt days in United States during 2014: 245 days
Number of exempt days in United States during 2014: 47 days
Current year (2014) days in United States (245) × 1 = 245 days
Prior year (2013) days in United States (0) × 1/3 = 0 days
Second Prior year (2012) days in United States (0) × 1/6 = 0 days
Total for 2014 = 245 days

Rebeca passed the substantial presence test on: 09-13-2014 (the 183rd day after 03-14-2014). Rebeca's residency starting date under I.R.C. 7701(b) is 03-15-2014 (the first day she was present in the United States during the calendar year in which she passed the substantial presence test).

Under the general rule, the residency ending date under the substantial presence test is December 31st of the year in which Rebeca ceases to be present in the United States. However, an exception is allowed for a residency ending date that is earlier than December 31 in the alien's last calendar year in the United States. Refer to Residency Starting and Ending Dates.

The exception would allow Rebeca's residency ending date to be the last day during the calendar year that she ceases to be present in the United States if, for the remainder of the calendar year:

  1. her tax home is in a foreign country (Rev. Rul. 93-86); and
  2. she maintains a closer connection to that foreign country than to the United States (Treas. Reg. § 301.7701(b)-2(d)).

If she had qualified for the exception, Rebeca's residency ending date under the exception to the general rule would have been 11-14-2014.

However, Rebeca does not qualify for the exception to the general rule for determining her residency ending date because, after 11-14-2014, she did not have a tax home in a foreign country and she did not maintain a closer connection to a foreign country than to the United States.

Since Rebecca does not qualify for the exception to the residency ending date general rule, her residency ending date remains: 12-31-2014.

Analysis for 2015

Date of entry into United States: 03-15-2014
Nonexempt individual: 03-15-2014 through 11-14-2014
Exempt individual: 11-15-2014 through 12-31-2018
  (student on F-1 visa is “Exempt Individual” for 5 calendar years, 2014 through 2018) 
Begin counting 183 days at this date: 03-15-2014
Stop counting days at this date: 11-14-2014

Number of nonexempt days in United States during 2015: 0 days
Number of exempt days in United States during 2015: 365 days
Current year (2015) days in United States (0) × 1 = 0 days
Prior year (2014) days in United States (245 nonexempt days) × 1/3 = 82 days
Second Prior year (2013) days in United States (0) × 1/6 = 0 days
Total for 2015 = 82 days

Rebeca does not pass the substantial presence test for 2015. Per the Analysis for 2014 above, Rebeca's residency beginning date was 03-15-2014 and residency ending date, under the general rule, was 12-31-2014. Since the substantial presence test is applied on a year-to-year basis, Rebeca is a nonresident alien for calendar year 2015.

Analysis for 2016

Date of entry into United States: 03-15-2014
Nonexempt individual: 03-15-2014 through 11-14-2014
Exempt Individual: 11-15-2014 through 12-31-2018
  (student on F-1 visa is “Exempt Individual” for 5 calendar years, 2014 through 2018) 
Begin counting 183 days at this date: 03-15-2014
Stop counting days at this date: 11-14-2014

Number of nonexempt days in United States during 2016: 0 days
Number of exempt days in United States during 2016: 366 days
Current year (2016) days in United States (0) × 1 = 0 days
Prior year (2015) days in United States (0) × 1/3 = 0 days
Second Prior year (2014) days in United States (245) × 1/6 = 41 days
Total for 2016 = 41 days

Rebeca does not pass the substantial presence test for 2016.

What kind of federal income tax returns will Rebeca file for 2014, 2015 and 2016?

2014:
Rebeca will file a dual-status tax return as a dual-status alien

since she is a nonresident alien from 01-01-2014 through 03-14-2014 and a U.S. resident alien under the substantial presence test from 03-15-2014 through 12-31-2014.

2015:
Rebeca will file Form 1040NR or 1040NR-EZ as a nonresident alien.

2016:
Rebeca will file Form 1040NR or 1040NR-EZ as a nonresident alien.

Example 7

Miss Natalia Nabokova was a citizen and resident of Russia just prior to her arrival in the United States. She arrived in the United States on 08-25-2014 as a student on an F-1 visa. On 02-02-2015 she married Mr. Paul Oakland, a United States citizen. On 03-01-2015 she petitioned USCIS for a change in immigration status to that of lawful permanent resident based upon her marriage to Mr. Oakland. On 05-15-2016 USCIS approved her petition to become a lawful permanent resident of the United States, and issued her a green card later in the year under the routine procedures of the USCIS. Determine her residency starting date.

Solution:

Analysis for 2014

Date of entry into United States: 08-25-2014
Exempt individual: 2014.
 (student on F-1 visa is “Exempt Individual” for 5 calendar years, 2014 through 2018).
Number of nonexempt days in United States during 2014: 0 days
Number of exempt days in United States during 2014: 129 days (08-25-2014 through 12-31-2014)
Current year (2014) days in United States (0) × 1 = 0 days
Prior year (2013) days in United States (0) × 1/3 = 0 days
Second Prior year (2012) days in United States (0) × 1/6 = 0 days
Total for 2014 = 0 days

Natalia does not satisfy the substantial presence test in 2014.

Analysis for 2015

Date of entry into United States: 08-25-2014
Exempt individual: 2014 and 2015
 (student on F-1 visa is “Exempt Individual” for 5 calendar years, 2014 through 2018)
Number of nonexempt days in United States during 2013: 0 days
Number of exempt days in United States during 2015: 365 days
Current year (2015) days in United States (0) × 1 = 0 days
Prior year (2014) days in United States (0) × 1/3 = 0 days
Second Prior year (2013) days in United States (0) × 1/6 = 0 days
Total for 2015 = 0 days

Natalia does not pass the substantial presence test for 2015 and Natalia does not pass the green card test for 2013. The filing of a petition with USCIS does not constitute a change of status under immigration law.

Analysis for 2016

Date of entry into United States: 08-25-2014
Exempt individual: 08-25-2014 through 05-14-2016.
Begin counting days of presence on: 05-15-2016.
Number of nonexempt days in United States during 2016: 231 days (05-15-2016 through 12-31-2016)
Number of exempt days in United States during 2016: 135 days (01-01-2016 through 05-14-2016)
Current year (2016) days in United States (231) × 1 = 231 days
Prior year (2015) days in United States (0) × 1/3 = 0 days
Second Prior year (2014) days in United States (0) × 1/6 = 0 days
Total for 2016 = 231 days

Natalia passes the substantial presence test on 11-13-2016 (the 183rd day after 05-14-2016). Natalia passes the Green Card test on 05-15-2016.

Since she was already in the United States when she became a lawful permanent resident (green card test), Natalia’s residency starting date under I.R.C. 7701(b) is 05-15-2016, per both the green card test (the date USCIS changed her status to lawful permanent resident) and the substantial presence test (the first day she was present in the United States during the calendar year in which she passed the substantial presence test). An "exempt individual" is never counted as being physically present in the United States for the purposes of the substantial presence test..

What kind of federal income tax returns will Natalia file for 2014, 2015 and 2016?

2014:
Natalia will file Form 1040NR or 1040NR-EZ as a nonresident alien.

2015:
Option # 1. Natalia will file Form 1040NR or 1040NR-EZ as a nonresident alien, married filing separately.

Option # 2. Natalia will file a joint 1040 or joint 1040A with her United Sates citizen spouse, whom she married on 02-02-2015, making an election under I.R.C. § 6013(g), Election to Treat Nonresident Alien Individual as Resident of the United States.

2016:
Option # 1. Natalia will file as a dual-status alien

(Form 1040 with Form 1040NR attached as a schedule), married filing separately, as she became a lawful permanent resident on 05-15-2016.

Option # 2. Natalia will file a joint 1040 or 1040A with her United States citizen spouse, as she became a lawful permanent resident on 05-15-2016 and they were married as of 12-31-2016.

Example 8

Mr. Gerhard Schwarz was a citizen and resident of Germany just prior to his arrival in the United States. He arrived in the United States on 08-15-2015 as a professor of physics on an H-1b visa. He intends to remain in the United States for two academic years, and does not intend to change his immigration status during that period before returning home. Determine his residency starting date.

Solution:

Analysis for 2015

Nonexempt individual (individuals in H-1b status are never Exempt Individuals)
Date of entry into United States: 08-15-2015
Begin counting 183 days at this date: 08-15-2015
Number of nonexempt days in United States during 2015: 139 days (08-15-2015 through 12-31-2015)
Current year (2015) days in United States (139) × 1 = 139 days
Prior year (2014) days in United States (0) × 1/3 = 0 days
Second Prior year (2013) days in United States (0) × 1/6 = 0 days
Total = 139 days

Gerhard does not pass the substantial presence test during 2015.

As another option, Gerhard could claim the First-Year Choice under IRC 7701(b)(2)(A) and qualify for a residency starting date of 08-15-2015.  He did not meet either the green card test or the substantial presence test in the prior year (2014), he was present in the United States for at least 31 days in a row in 2015, was present in the United States for at least 75% of the number of days beginning with the first day of the 31-day period (08-15-2015) and ending with the last day of 2015, and met the substantial presence test in the subsequent year (2016). Refer to the Residency Starting Date under the First-Year Choice section in Residency Starting and Ending Dates.

Analysis for 2016

Nonexempt individual (individuals in H-1b status are never Exempt Individuals)
Date of entry into United States: 08-15-2015
Begin counting 183 days at this date: 08-15-2015
Number of nonexempt days in United States during 2016: 366 days
Current year (2016) days in United States (366) × 1 = 366 days
Prior year (2015) days in United States (139) × 1/3 = 47 days
Second Prior year (2014) days in United States (0) × 1/6 = 0 days
Total = 413 days

Gerhard passes the substantial presence test on 05-15-2016.  From 2015, 47 days, plus 136 days from 2016 (01-01-2016 through 05-15-2016) = 183 days.

Gerhard's residency starting date is 01-01-2014 (the first day he was present in United States during the calendar year in which he passed the substantial presence test).

What kind of federal income tax returns will Gerhard file for 2015 and 2016?

2015:
Option #1. Gerhard will file Form 1040NR/1040NR-EZ as a nonresident alien.

Option #2. Gerhard will file a dual-status tax return as a dual-status alien, claiming the First-Year Choice under IRC 7701(b)(2)(A) and a residency starting date of 08-15-2015.

2016:
Gerhard will file Form 1040/1040A/1040EZ as a resident alien.

Example 9

Miss Soula Demetrios was a citizen and resident of Greece just prior to her arrival in the United States. She arrived in the United States on 8-15-2009 as a student on an F-1 visa. She remained in F-1 status until she graduated with a Master's degree in June 2014. She left the United States on 06-30-2014 and returned home to Greece. On 08-01-2015 she returned to the United States as a researcher on a J-1 visa. Determine her residency starting date for her most recent visit.

Solution:

Analysis for 2015

Date of (second) entry into United States: 08-01-2015
Exempt individual: 08-15-2009 through 12-31-2013
 (student on F-1 visa is “Exempt Individual” for 5 calendar years, 2009 through 2013)
Nonexempt individual: 01-01-2014 through 06-30-2014 and 08-01-2015 through 12-31-2015

Begin counting 183 days at this date: 08-01-2015. Because Soula is currently a J-1 non-student, then we will apply the 6-year “lookback rule” to her. Because she had already been an exempt individual as an F-1 student during 2 of the 6 years prior to 2015, then she cannot be an exempt individual during 2015, and she must start counting days of presence on the date of her arrival in the United States. During her prior visit as an F-1 student, applying the 5-year rule, she ceased to be an exempt individual on 12-31-2013.

Number of nonexempt days in United States during 2015: 153 days (08-01-2015 through 12-31-2015)
Current year (2015) days in United States (153) × 1 = 153 days
Prior year (2014) days in United States (181 for 01-01-2014 through 06-30-2014) × 1/3 = 60 days
Second Prior year (2013) days in United States (0) × 1/6 = 0 days
Total = 213 days

Soula passes the substantial presence test on 12-01-2015.  From 2014, 60 days, plus 123 days from 2015 (08-01-2015 through 12-01-2015) = 183 days.

Soula's residency start date is 08-01-2015. Soula had not been present in the United States long enough to establish residency during 2014, nor to qualify for the First-Year Choice under IRC 7701(b)(2)(A) – she was present in the United States for less than 75% of the days from 01-01-2014, when she was in the United States, to the last day of 2014. Thus, her residency must begin on 08-01-2015, the first day she is present in the United States during the year she passes the substantial presence test.

Analysis for 2016

Date of entry into United States: 08-01-2015
Exempt individual: 08-15-2009 through 12-31-2013
 (student on F-1 visa is “Exempt Individual” for 5 calendar years, 2009 through 2013)
Nonexempt individual 01-01-2014 through 06-30-2014 and 08-01-2015 through 12-31-2015
Begin counting 183 days at this date: 08-01-2015
Number of nonexempt days in United States during 2016: 366 days
Current year (2016) days in United States (366) × 1 = 366 days
Prior year (2015) days in United States (153) × 1/3 = 51 days
Second Prior year (2014) days in United States (182) × 1/6 = 30 days
Total = 447 days

Soula passes the substantial presence test for 2016.

Since she was a resident alien on 12-31-2015, and has not left the United States, then her residency in the United States established in 2015 continues into 2016 with no residency ending date.

What kind of federal income tax returns will Soula file for 2015 and 2016?

2015:
Soula is a dual-status alien and will file a dual-status income tax return.

2016:
Soula will file Form 1040/1040A/1040EZ as a resident alien.

 

Example 10

Miss Salome Rashid was a citizen and resident of Egypt just prior to her arrival in the United States. She arrived in the United States on 08-15-2013 as a researcher on a J-1 visa. Without leaving the United States, she became a student and changed to F-1 status on 08-10-2015. Determine her residency starting date.

Solution:

Analysis for 2015

Date of entry into United States: 08-15-2013
Exempt Individual: 2013 and 2014
  (researcher on J-1 visa is “Exempt Individual” for 2 calendar years with a 6-year “lookback rule”) 
Nonexempt individual commencing: 01-01-2015
Begin counting 183 days at this date: 01-01-2015

Begin counting 183 days at this date: 01-01-2015. However, days as an Exempt Individual start again on 08-10-2015. When Salome becomes an F-1 student on 08-10-2015, we must begin applying the 5-year rule to her beginning on that date. After 08-09-2015 we will not apply the 6-year “lookback rule” to Salome because the 6-year “lookback rule” does not apply to students.

Since Salome has already been an exempt individual during 2013 and 2014, then her status as a student Exempt Individual can only continue through 2015, 2016, and 2017. As a student in F-1 status, Salome is an “Exempt Individual” for 5 calendar years, 2013 through 2017.

During 2015 her status as an exempt individual commences on 08-10-2015. Therefore, the number of nonexempt days in the United States during 2015 is 221 days.

Number of nonexempt days in United States during 2015: 221 days (01-01-2015 through 08-09-2015)
Current year (2015) days in United States (221) × 1 = 221 days
Prior year (2014) days in United States (0) × 1/3 = 0 days
Second Prior year (2013) days in United States (0) × 1/6 = 0 days
Total = 221 days

Salome passes the substantial presence test on 07-02-2015 (the 183rd day after 12-31-2012).

Salome's residency start date is 01-01-2015 (the first day she is present in the United States during the year she passes the substantial presence test.)

Under the general rule, the residency ending date under the substantial presence test is December 31st of the year in which Salome ceases to be present in the United States. However, an exception is allowed for a residency ending date that is earlier than December 31 in the alien's last calendar year in the United States. Refer to Residency Starting and Ending Dates.

The exception allows Salome’s residency ending date to be the last day during the calendar year that she ceases to be present in the United States if, for the remainder of the calendar year:

  1. her tax home is in a foreign country (Rev. Rul. 93-86); and 
  2. she maintains a closer connection to that foreign country than to the United States (Treas. Reg. § 301.7701(b)-2(d)).

If she qualifies for the exception, Salome’s residency ending date under the exception to the general rule is 08-09-2015 (the date she ceases to be considered present in the United States, since she became an exempt individual on that date).

However, Salome does not qualify for the exception to the general rule for determining her residency ending date because, after 08-09-2015, she did not have a tax home in a foreign country and she did not maintain a closer connection to a foreign country than to the United States.

Since Salome does not qualify for the exception to the residency ending date general rule, her residency ending date remains: 12-31-2015.

Analysis for 2016

Date of entry into United States: 08-15-2013
Exempt Individual: 2013 Count 0 days of presence.
Exempt Individual: 2014 Count 0 days of presence.
Exempt Individual: 2015 Count 221 days of presence.
Exempt Individual: 2016 Count 0 days of presence.

Number of nonexempt days in United States during 2016: 0 days
Current year (2016) days in United States (0) × 1 = 0 days
Prior year (2015) days in United States (221) × 1/3 = 74 days
Second Prior year (2014) days in United States (0) × 1/6 = 0 days
Total = 74 days

Salome does not pass the substantial presence test for 2016.

Summary for Salome Rashid:

2013:
Nonresident Alien

2014:
Nonresident Alien

2015:
Resident Alien

2016:
Nonresident Alien

What kind federal income tax returns will Salome file for 2013 through 2016?

2013 and 2014:

Salome will file Form 1040NR/1040NR-EZ as a nonresident alien for each calendar year.

2015:
Salome will file Form 1040/1040A/1040EZ as a resident alien.

2016:
Salome will file Form 1040NR/1040NR-EZ as a nonresident alien.

References/Related Topics

Note: This page contains one or more references to the Internal Revenue Code (IRC), Treasury Regulations, court cases, or other official tax guidance. References to these legal authorities are included for the convenience of those who would like to read the technical reference material. To access the applicable IRC sections, Treasury Regulations, or other official tax guidance, visit the Tax Code, Regulations, and Official Guidance page. To access any Tax Court case opinions issued after September 24, 1995, visit the Opinions Search page of the United States Tax Court.

Page Last Reviewed or Updated: 03-Mar-2016