A
U.S. Citizen, which is anyone with a
U.S. passport, A green card holder (see: http://www.irs.gov/Individuals/International-Taxpayers/Alien-Residency--Green-Card-Test), or. A
U.S. resident for
tax purposes -C most commonly defined as someone who spends more than 183 days in the
US under the Substantial Presence Test.Mar 10, 2014
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