<a rel="nofollow" target="_blank" href="
https://www.irs.gov/taxtopics/tc851">https://www.irs.gov/taxtopics/tc851</a>
She is considered a resident alien for a calendar year if she meets the green card test or the substantial presence test for the year.
The problem is that she has overstayed her K-1 visa and is now considered undocumented.
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