Green Card Test
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The Green Card Test (GCT) is a criterion used by the Internal Revenue Service (IRS) in the United States to determine whether an individual qualifies as a "resident for tax purposes". The GCT asks whether, during the calendar year, an individual spent at least one day in the US as a lawful permanent resident (i.e. possessed a green card).[1][2] In particular, it is not required to possess a green card when the individual files a return. The GCT is used alongside the Substantial Presence Test; specifically, an alien is considered a "resident for tax purposes" if they pass either the GCT or the Substantial Presence Test.[2] Residency for income tax purposes is different than immigration purposes, i.e. an individual may be considered a resident for income tax purposes, but non-resident for immigration purposes.
There exists an exception to the Green Card Test if an individual stops being a lawful permanent resident during the calendar year. Specifically, if an individual voluntarily renounces and abandons resident status by writing to the United States Citizenship and Immigration Services (USCIS), if the USCIS administratively terminates the individual's immigrant status, or if a US federal court judicially terminates the individual's immigrant status, then the individual no longer holds US resident status, and moreover fails the GCT.[1]
Providing documentation
Form W-9 is used to inform the withholding agent that an individual is a "resident for tax purposes".[3]
Passing the Green Card Test guarantees that an individual will be treated as a "resident for tax purposes" for the entire year. However, a withholding agent must wait until receiving an official document from the Immigration and Naturalization Service to treat the individual as a "resident for tax purposes".[4]