For tax purposes, a person with for nationality living in the U.S. is not a resident unless they have been issued a Green Card and have become a Permanent Resident Alien.
For example, Lolo Soetoro was a Permanent Resident Alien of the U.S. He was issued a SSN and denied an entry Visa into the the U.S. after he filed Form 1040NR (non-resident) with the IRS. He had returned to Indonesia as part of his agreement with the East-West Center and filed a tax return for non-residents. Immigration denied him re-entry into the U.S. because he declared himself to be a non-resident when he filed Form 1040NR.
Obama’s father, BHO Sr., was a non-resident of the U.S. who had entered the U.S. legally on a Student Visa. While in America, he was granted permission to work and earn. After he had earnings, he was required to file Form 1040NR with the IRS and use his alien registration number because he was not qualified to obtain a SSN.
Obama returned to America in 1971 as an unaccompanied minor with foreign nationality. He was taken into protective custody by Customs and Border Patrol. Eventually, he was granted asylee status. An asylee is a non-resident alien living in America with permission, similar to an alien living in America on a Student visa. Non-resident aliens cannot be claimed as a dependent on U.S. Tax Returns.
“For tax purposes, a person with for nationality living in the U.S. is not a resident unless they have been issued a Green Card and have become a Permanent Resident Alien.”
This does not apply to a child or grandchild living in the home or receiving 50% of support.
“For tax purposes, a person with for nationality living in the U.S. is not a resident unless they have been issued a Green Card and have become a Permanent Resident Alien.”
This does not apply to a child or grandchild living in the home or receiving 50% of support.