It depends on your residency status and whether you are considered a "resident alien" or a "nonresident alien".
Usually, there are two ways to tell whether a non-citizen qualifies as a resident alien:
- The non-citizen has a "green card," which is authorization from the federal government to live and work in the United States permanently. The IRS refers to this as the "green card test."
- The non-citizen was in the United States for at least 31 days of the year, and at least 183 days during the three-year period that includes the current year and the two years immediately before that. The IRS calls this the "substantial presence test." Learn more about how to properly count those 183 days with TurboTax's Tax Tips for Resident and Non-Resident Aliens.
Claiming a Non-Citizen Spouse and Children on Your Taxes
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