Do I qualify as "nonresident not a citizen" of the United States if I live in the US on non-immigrant visa, e.g. f1 or h1b? The form 709 has two definitions for "nonresident not a citizen":
I) A person is considered a nonresident not a citizen of the United States if he or she, at the time the gift is made, (1) was not a citizen of the United States and did not reside there, or (2) was domiciled in a U.S. possession and acquired citizenship solely by reason of birth or residence in the possession.
II) A nonresident not a citizen of the United States includes a person who, at the time of making the gift:
• Was domiciled in a possession of the United States,
• Was a U.S. citizen, and
• Became a U.S. citizen only because he or she was a citizen of a possession or was born or resided in a possession.
What does the following mean "was not a citizen of the United States and did not reside there"? Do I "reside" in the US if I am living on a non-immigrant visa? What does a resident mean here?
