[Code of Federal Regulations]
[Title 26, Volume 9]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.871-2]

[Page 327]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1--INCOME TAXES--Table of Contents
 
Sec. 1.871-2  Determining residence of alien individuals.

    (a) General. The term nonresident alien individual means an 
individual whose residence is not within the United States, and who is 
not a citizen of the United States. The term includes a nonresident 
alien fiduciary. For such purpose the term fiduciary shall have the 
meaning assigned to it by section 7701(a)(6) and the regulations in part 
301 of this chapter (Regulations on Procedure and Administration). For 
presumption as to an alien's nonresidence, see paragraph (b) of 
Sec. 1.871-4.
    (b) Residence defined. An alien actually present in the United 
States who is not a mere transient or sojourner is a resident of the 
United States for purposes of the income tax. Whether he is a transient 
is determined by his intentions with regard to the length and nature of 
his stay. A mere floating intention, indefinite as to time, to return to 
another country is not sufficient to constitute him a transient. If he 
lives in the United States and has no definite intention as to his stay, 
he is a resident. One who comes to the United States for a definite 
purpose which in its nature may be promptly accomplished is a transient; 
but, if his purpose is of such a nature that an extended stay may be 
necessary for its accomplishment, and to that end the alien makes his 
home temporarily in the United States, he becomes a resident, though it 
may be his intention at all times to return to his domicile abroad when 
the purpose for which he came has been consummated or abandoned. An 
alien whose stay in the United States is limited to a definite period by 
the immigration laws is not a resident of the United States within the 
meaning of this section, in the absence of exceptional circumstances.
    (c) Application and effective dates. Unless the context indicates 
otherwise, Secs. 1.871-2 through 1.871-5 apply to determine the 
residence of aliens for taxable years beginning before January 1, 1985. 
To determine the residence of aliens for taxable years beginning after 
December 31, 1984, see section 7701(b) and Secs. 301.7701(b)-1 through 
301.7701(b)-9 of this chapter. However, for purposes of determining 
whether an individual is a qualified individual under section 
911(d)(1)(A), the rules of Secs. 1.871-2 and 1.871-5 shall continue to 
apply for taxable years beginning after December 31, 1984. For purposes 
of determining whether an individual is a resident of the United States 
for estate and gift tax purposes, see Sec. 20.0-1(b) (1) and (2) and 
Sec. 25.2501-1(b) of this chapter, respectively.

[T.D. 6500, 25 FR 11910, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, as 
amended by T.D. 8411, 57 FR 15241, Apr. 27, 1992]