A nonresident alien cannot
A)elect to be treated as a resident alien.
B)elect to be treated as a resident alien before satisfying the substantial presence test for the calendar year following the election year if unmarried.
C)make an irrevocable election to be treated as a resident alien after satisfying the substantial presence test.
D)make an election to be treated as a resident alien if married to a resident alien.

Question

Quizplus · Accepted Answer

Nonresident aliens can elect to be treated as resident aliens in several scenarios, including being married to a resident alien or after satisfying the substantial presence test. However, they cannot elect to be treated as a resident alien for the calendar year before they meet the substantial presence test if they are unmarried. This is because the election typically depends on meeting certain criteria, such as being married to a U.S. citizen or resident alien or meeting the substantial presence test, which involves being physically present in the U.S. on at least 31 days during the current year and 183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting all the days of physical presence in the current year, 1/3 of the days in the first year before the current year, and 1/6 of the days in the second year before the current year.

A Nonresident Alien Cannot