Were you a U.S. resident alien at any time during the tax year?
You're a resident alien of the United States for tax purposes if you:
- Meet the green card test; or
- Meet the substantial presence test; or
- Make a first-year election to be treated as a U.S. resident alien.
Note: If you're a nonresident alien married to a U.S. citizen or resident alien, you may make an election to file a joint return with your spouse agreeing to be treated as a U.S. resident alien.
See Publication 519, U.S. Tax Guide for Aliens, for more information.