My parents are considering giving up their green card, they're tired of all the questioning after a long absent from the country. On average they spend about 3 months in the US every year visiting me. I heard once they give up their green card, if they stay in the US for longer than 31 days they're still be subject to federal and state tax. Is that true?

The 31-day period is part of the substantial presence test to determine if someone is a “nonresident alien” for tax purposes. The substantial presence test has 2 prongs. First, if an individual spends at least 31 days in the US, the 2nd prong of the substantial presence test then involves a more complicated 183-day test.

You should seek the advice of a tax expert for more information concerning your parents’ potential tax liability.

Attorney Edward Weiner
E-mail : E.Weiner@immigration-aux-usa.com
Phone : + 1 (617) 889-0215
Internet Site : http://www.immigration-aux-usa.com