Taxation of nonresidents (2of5) Resident alien tests Green-card test >)Permanent resident w/"green card visa Physical presence test >>Present 31 days during current calendar year and present 2 183 weighted average days during a three year period Current year: 1 day counted as 1 day Prior year: 1 day counted as 1/3 day 2nd prior year: 1 day counted as 1/6 day 88 Taxation of Nonresidents (2 of 5) Resident alien tests –Green-card test »Permanent resident w/ “green card” visa –Physical presence test »Present  31 days during current calendar year and present  183 weighted average days during a three year period • Current year: 1 day counted as 1 day • Prior year: 1 day counted as 1/3 day • 2nd prior year: 1 day counted as 1/6 day