Treasury Regulations (26 C.F.R.)
26 CFR § 301.7701(b)-0
Outline of regulation provision for section 7701(b)-1 through (b)-9.
This section lists the paragraphs contained in §§ 301.7701(b)-1 through 301.7701(b)-9.
(a) Scope.
(b) Lawful permanent resident.
(1) Green card test.
(2) Rescission of resident status.
(3) Administrative or judicial determination of abandonment of resident status.
(c) Substantial presence test.
(1) In general.
(2) Determination of presence.
(i) Physical presence.
(ii) United States.
(3) Current year.
(4) Thirty-one day minimum.
(d) Application of section 7701(b) to the possessions and territories.
(1) Application to aliens.
(2) Non-application to citizens.
(e) Examples.
(a) In general.
(b) Foreign country.
(c) Tax home.
(1) Definition.
(2) Duration and nature of tax home.
(d) Closer connection to a foreign country.
(1) In general.
(2) Permanent home.
(e) Special rule.
(f) Closer connection exception unavailable.
(g) Filing requirements.
(a) In general.
(b) Exempt individuals.
(1) In general.
(2) Foreign government-related individual.
(i) In general.
(ii) Definition of international organization.
(iii) Full-time diplomatic or consular status.
(3) Teacher or trainee.
(4) Student.
(5) Professional athlete.
(6) Substantial compliance.
(7) Limitation on teacher or trainee and student exemptions.
(i) Teacher or trainee limitation in general.
(ii) Special teacher or trainee limitation for section 872(b)(3) compensation.
(iii) Limitation on student exemption.
(iv) Transition rule.
(v) Examples.
(8) Immediate family.
(c) Medical condition.
(1) In general.
(2) lntent to leave the United States.
(3) Preexisting medical condition.
(4) Examples.
(d) Days in transit.
(e) Regular commuters from Mexico or Canada.
(1) General rule.
(2) Definitions.
(3) Examples.
(f) Determination of excluded days applies beyond year of determination.
(a) First year of residency.
(b) Last year of residency.
(1) General rule.
(2) Exceptions.
(c) Rules relating to residency starting date and residency termination date.
(1) De minimis presence.
(2) Proration.
(3) Residency starting date for certain individuals.
(i) In general.
(ii) Determination of presence.
(iii) Thirty-one day period.
(iv) Period of continuous presence.
(v) Election procedure.
(A) Filing requirements.
(B) Election on behalf of a dependent child.
(C) Statement.
(vi) Penalty for failure to comply with filing requirements.
(A) General rule.
(B) Exception.
(d) Examples.
(e) No lapse.
(1) Residency in prior year.
(2) Residency in following year.
(3) Special rule.
(4) Example.
(a) General rule.
(b) Tax imposed.
(c) Example.
(a) In general.
(b) Examples.
(a) Consistency requirement.
(1) Application.
(2) Computation of tax liability.
(3) Other Internal Revenue Code purposes.
(4) Special rules for S corporations. [Reserved]
(b) Filing requirements.
(c) Contents of statement.
(1) In general.
(i) Returns due after December 15, 1997.
(ii) Earlier returns.
(2) Controlled foreign corporation shareholders.
(3) S corporation shareholders. [Reserved]
(d) Relationship to section 6114(a) treaty-based return positions.
(e) Examples.
(a) Who must file.
(1) Closer connection exception.
(2) Exempt individuals and individuals with a medical condition.
(3) De minimis presence and residency starting and termination dates.
(b) Contents of statement.
(1) Closer connection exception.
(i) Returns due after December 15, 1997.
(ii) Earlier returns.
(2) Exempt individuals and individuals with a medical condition.
(i) Returns due after December 15, 1997.
(ii) Earlier returns.
(3) De minimis presence and residency starting and termination dates.
(c) How to file.
(d) Penalty for failure to file statement.
(1) General rule.
(2) Exception.
(e) Filing requirement disregarded.
(a) In general.
(b) Special rules.
(1) Green card test-residency starting date.
(2) Substantial presence test-years included.
(3) Professional athletes.
(4) Procedural rules and filing requirements.
[T.D. 8411, 57 FR 15241, Apr. 27, 1992; 58 FR 17516, Apr. 5, 1993, as amended by T.D. 8733, 62 FR 53386, Oct. 14, 1997]
Source: view the official text
In this part (40 sections)
- 301.7654-1 · Coordination of U.S. and Guam individual income taxes.
- 301.7701-1 · Classification of organizations for federal tax purposes.
- 301.7701-2 · Business entities; definitions.
- 301.7701-3 · Classification of certain business entities.
- 301.7701-4 · Trusts.
- 301.7701-5 · Domestic and foreign business entities.
- 301.7701-6 · Definitions; person, fiduciary.
- 301.7701-7 · Trusts—domestic and foreign.
- 301.7701-8 · Military or naval forces and Armed Forces of the United…
- 301.7701-9 · Secretary or his delegate.
- 301.7701-10 · District director.
- 301.7701-11 · Social security number.
- 301.7701-12 · Employer identification number.
- 301.7701-13 · Pre-1970 domestic building and loan association.
- 301.7701-13A · Post-1969 domestic building and loan association.
- 301.7701-14 · Cooperative bank.
- 301.7701-15 · Tax return preparer.
- 301.7701-16 · Other terms.
- 301.7701-17T · Collective-bargaining plans and agreements (temporary).
- 301.7701-18 · Definitions; spouse, husband and wife, husband, wife,…
- 301.7701(b)-0 · Outline of regulation provision for section 7701(b)-1…
- 301.7701(b)-1 · Resident alien.
- 301.7701(b)-2 · Closer connection exception.
- 301.7701(b)-3 · Days of presence in the United States that are excluded…
- 301.7701(b)-4 · Residency time periods.
- 301.7701(b)-5 · Coordination with section 877.
- 301.7701(b)-6 · Taxable year.
- 301.7701(b)-7 · Coordination with income tax treaties.
- 301.7701(b)-8 · Procedural rules.
- 301.7701(b)-9 · Effective/applicability dates of §§ 301.7701(b)-1…
- 301.7701(i)-0 · Outline of taxable mortgage pool provisions.
- 301.7701(i)-1 · Definition of a taxable mortgage pool.
- 301.7701(i)-2 · Special rules for portions of entities.
- 301.7701(i)-3 · Effective dates and duration of taxable mortgage pool…
- 301.7701(i)-4 · Special rules for certain entities.
- 301.7704-2 · Transition provisions.
- 301.7705-1 · Certified professional employer organization.
- 301.7705-2 · CPEO certification process.
- 301.7803-1 · Security bonds covering personnel of the Internal Revenue…
- 301.7805-1 · Rules and regulations.