Foreign citizen is treated as a non-resident alien unless he or she qualifies as a resident alien. A “US” resident is defined as a foreign citizen or national who meets either of green card tests or the substantial presence test. This definition is only for purpose of determining foreign individual’s US income tax liability. It does not for example apply for estate and gift tax purpose.
The residency rules for tax purposes are found in I.R.C.
Taxing authorities require you to retain information substantiating all items reported on your returns. You should retain and protect your tax returns, statements, receipts, and other supporting documents for a minimum of three (3) years and up to seven (7) years after the filing date. Your returns are subject to review (audit), or you may receive requests for additional information from the tax authorities. However, just because your return is selected does not mean there is a problem.
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