I am a non-resident who worked in the USA for three consecutive years for 4 months. After filing for a tax return after my last year (2006) I found out that my tax preparer has filed for {content} taxable income (00 gross income) and therefore I got 100% of the taxes paid as a refund. I know that non-residents are not entitled to all of the tax exemptions and deductions as US citizens and residents are and were very surprised. I thought that my tax preparer could be incorrectly filed for me as a resident, until I found out that:

The Green Card Test – You are considered a U.S. resident for tax purposes beginning on the day you are issued an alien registration card by the Immigration and Naturalization Service (INS). Use Form 1040: U.S. Individual Income Tax Return to prepare and file your taxes.

The Substantial Presence Test – You are considered a U.S. resident for tax purposes if you were physically present in the U.S. for at least:

31 days of the current year, and
183 days of the three-year period that includes the current year and the two years immediately preceding, including:
- all of the days you were present in the current year (2006)

- 1/3 of the days you were present in the first preceding year (2005)

- 1/6 of the days you were present in the second preceding year (2004)

Does this mean that every non-resident, who has stayed for more than 31 days in the USA during any calendar year, could be considered as a resident for tax purposes and therefore could take advantage of all exemptions and deductions, which residents and citizens are entitled to?
Are non-residents generally entitled to itemized standard deductions and personal exemption deductions?

Technorati Tags: 4 months, alien registration card, calendar year, card test, form 1040, green card, gross income, immigration and naturalization, immigration and naturalization service, income tax return, individual income tax, individual income tax return, non residents, personal exemption, substantial presence test, tax exemptions, tax preparer, tax purposes, taxable income, three consecutive years