Guide to Global Payroll Management - 2020 - 1-11

Determining Resident/Nonresident Alien Status

Residency in prior or future year24
An alien who is a U.S. resident during any part of the preceding calendar year and any
part of the current year will be considered a U.S. resident at the beginning of the current
year. Similarly, an alien who is a U.S. resident during any part of the current calendar year
and any part of the next year will be considered a U.S. resident through the end of the current year. These rules apply whether the person is a resident under the substantial presence or lawful permanent resident test.
Example 9 Avi, a citizen of Israel, came to the U.S. as a U.S. resident for the
first time on July 1, 2020, and remained until November 15, 2020, when he
returned to Israel. Avi came back to the U.S. on April 20, 2021, as a lawful
permanent resident and still lives here. In calendar year 2021, Avi's U.S. residency starting date is deemed to be January 1, 2021, because he qualified as
a resident in 2020.
Special rule. If an alien meets the lawful permanent resident test for the current year but
is not physically present in the U.S. during the current year, then his or her residency starting date is the first day of the next calendar year.

TAX TREATY RESIDENCY RULES
The rules under the IRC for determining U.S. residency do not override the residency
rules contained in income tax treaties between the U.S. and foreign countries. Some treaties contain "tie-breaker" provisions that provide for resolution of conflicting claims of residence. If one of these treaties applies, and an alien qualifies as both a U.S. resident (meets
one of the U.S. residency tests) and a resident of the foreign country, the alien may choose
to be treated as a nonresident for tax matters covered by the treaty. See Appendix A for a
country-by-country summary of treaty provisions.

STATE RESIDENCY TESTS
Compensation paid to nonresident aliens will generally be subject to state and local
income taxes if the work was performed within the state, although some states require a
minimum stay within the state below which taxes are not assessed. In some states, a "permanent place of abode" may be required. Because a state's definition of residency may
be different than that under the IRC, an employee might be a nonresident alien for federal
income tax purposes and a state resident for state tax purposes. For this reason, employers must pay particular attention to state residency tests when bringing in foreign nationals.
(For a brief description of the residency tests in each state, see page 5-11.)

24. IRS Reg. §301.7701(b)-4(e).

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Guide to Global Payroll Management - 2020

Table of Contents for the Digital Edition of Guide to Global Payroll Management - 2020

Table of Contents
Guide to Global Payroll Management - 2020 - Intro
Guide to Global Payroll Management - 2020 - Cover1
Guide to Global Payroll Management - 2020 - Cover2
Guide to Global Payroll Management - 2020 - A
Guide to Global Payroll Management - 2020 - B
Guide to Global Payroll Management - 2020 - C
Guide to Global Payroll Management - 2020 - PV-1
Guide to Global Payroll Management - 2020 - PV-2
Guide to Global Payroll Management - 2020 - D
Guide to Global Payroll Management - 2020 - E
Guide to Global Payroll Management - 2020 - F
Guide to Global Payroll Management - 2020 - Table of Contents
Guide to Global Payroll Management - 2020 - 2
Guide to Global Payroll Management - 2020 - 3
Guide to Global Payroll Management - 2020 - 4
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Guide to Global Payroll Management - 2020 - 14
Guide to Global Payroll Management - 2020 - PI
Guide to Global Payroll Management - 2020 - PI-1
Guide to Global Payroll Management - 2020 - 1-1
Guide to Global Payroll Management - 2020 - 1-2
Guide to Global Payroll Management - 2020 - 1-3
Guide to Global Payroll Management - 2020 - 1-4
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Guide to Global Payroll Management - 2020 - 1-10
Guide to Global Payroll Management - 2020 - 1-11
Guide to Global Payroll Management - 2020 - 1-12
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Guide to Global Payroll Management - 2020 - PII
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Guide to Global Payroll Management - 2020 - PIII
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Guide to Global Payroll Management - 2020 - PIV
Guide to Global Payroll Management - 2020 - PIV-1
Guide to Global Payroll Management - 2020 - 11-1
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Guide to Global Payroll Management - 2020 - 11-26
Guide to Global Payroll Management - 2020 - 11-27
Guide to Global Payroll Management - 2020 - 11-28
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Guide to Global Payroll Management - 2020 - PVI
Guide to Global Payroll Management - 2020 - PVI-1
Guide to Global Payroll Management - 2020 - AppA
Guide to Global Payroll Management - 2020 - AppA-1
Guide to Global Payroll Management - 2020 - A-1
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Guide to Global Payroll Management - 2020 - AppC
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