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- Substantial_Presence_Test abstract "The Substantial Presence Test (SPT) is a criterion used by the Internal Revenue Service (IRS) in the United States to determine whether an individual who is not a citizen or lawful permanent resident in the recent past qualifies as a "resident for tax purposes" or a "nonresident for tax purposes." The SPT should be used in conjunction with the Green Card Test (the criterion that the individual possessed a valid Green Card at any time of the year). An individual who satisfies either one or both of these tests is treated as a resident for tax purposes.".
- Substantial_Presence_Test wikiPageExternalLink Substantial-Presence-Test.
- Substantial_Presence_Test wikiPageID "40496470".
- Substantial_Presence_Test wikiPageRevisionID "575130858".
- Substantial_Presence_Test subject Category:Internal_Revenue_Service.
- Substantial_Presence_Test comment "The Substantial Presence Test (SPT) is a criterion used by the Internal Revenue Service (IRS) in the United States to determine whether an individual who is not a citizen or lawful permanent resident in the recent past qualifies as a "resident for tax purposes" or a "nonresident for tax purposes." The SPT should be used in conjunction with the Green Card Test (the criterion that the individual possessed a valid Green Card at any time of the year).".
- Substantial_Presence_Test label "Substantial Presence Test".
- Substantial_Presence_Test sameAs m.0x0gcrj.
- Substantial_Presence_Test sameAs Q17156494.
- Substantial_Presence_Test sameAs Q17156494.
- Substantial_Presence_Test wasDerivedFrom Substantial_Presence_Test?oldid=575130858.
- Substantial_Presence_Test isPrimaryTopicOf Substantial_Presence_Test.