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IRS Tax Form 1040NR

There are special tax rules for former US citizens and former US long term residents. You are still subject to the alternative minimum tax (AMT) and that exemption amount has been increased. There is an IRA deduction amount and that has been expanded as well to allow you put more money away into savings.

There is a green card test: you are a resident for tax purposes if you were a lawful permanent resident (immigrant) of the United States at any time during the year and you took no steps to be treated as a resident of a foreign country. You are considered a US resident if you meet the substantial presence test for 2008. You meet this test if you were present in the US for at least: 31 days during the year or 183 total days in the last 3 years.

Generally, you are treated as present in the US if you are physically present during the day. There are exceptions to the rule, for example if you commute to work in the US from Canada or Mexico you may be exempt. If you are a member of a ship that is in port in the US or you have a medical condition that kept you in the US for a number of days.

The non resident alien form is a long and complicated document if you are unsure of your legal status for tax purposes, make sure to read through the document below, directly from the IRS website.

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