The residency section is the first page foreign nationals will complete in the questionnaire.
This section plays a crucial role in determining their tax status.
This article provides an overview of how this section collects and processes information to classify individuals as non-residents or resident aliens for US tax purposes.
Access Residency Section
1. Log into Calculus.
2. Head to the Users Tab > All Accounts and click anywhere on a user’s record.
3. A side panel will appear right side of the screen.
4. Under Account Details, click on the Edit button.
5. On the left progress bar, click on Residency.
US Citizenship and Green Card Tests
This first set of questions is related to the Green Card Test. Individuals who US citizens or lawful permanent residents (green card holders) are are automatically considered resident aliens for tax purposes.
Substantial Presence Test (SPT)
For individuals who are neither US citizens nor green card holders, Calculus assesses whether they meet the substantial presence test based on their physical presence in the US.
Further details are required:
- Visa information
- Immigration status
- Specific dates pertinent to residency determination
Info: The "i" for info icon next to fields share more information and how to accurately complete the residency section.
Foreign nationals may need to refer to specific documents to complete the residency section accurately.
These documents include:
- Employment Authorization Card (I-766)
- Notice of Action (I-797) or other relevant immigration documents
It is essential for foreign nationals to complete the residency section accurately to ensure correct determination of their tax status.
This step is critical for complying with US tax laws and avoiding potential penalties or errors in tax filings.