If you meet the conditions of the substantial presence test, you are considered to be a U.S. resident for U.S. tax purposes. If you qualify as a U.S. resident under the substantial presence test, you may be able to have your nonresident spouse treated as a U.S.
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Depending on whether you are a U.S. Citizen or Resident, you have various reporting and disclosure requirements to the IRS on your U.S. source and worldwide income.
If you are not a U.S. citizen, you may be considered as a nonresident alien or a resident alien for tax purposes depending on the outcome of the green card test or the substantial presence test.