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Only if she is a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
She may meet the definitions of a resident alien if she has either a green card or meets the substanital presence test as described below.
You will be considered a United States resident for tax purposes if you meet the substantial presence test for the calendar year. To meet this test, you must be physically present in the United States (U.S.) on at least:
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