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Studio Siniscalco Roma / New York

The US tax system is organized on three levels: federal, state and local. Therefore it is essential to understand the criteria for obtaining tax residence.
Natural persons who are fiscally resident in the United States are subject to income tax, whatever the source. A non-resident citizen is required to pay US income tax (capital gains) for income generated in the United States.
Therefore, It is important to understand the requirements to be considered fiscally resident. Residence is granted provided one of the following conditions occurs:
• obtaining the "permanent resident card" commonly known as the "Green Card";
• physical presence on US territory for at least 183 days during a calendar year (365);
• have gained a "significant presence" exceeding the c.d. "Cumulative Presence Test". In this case the citizen must show that the presence in the United States, in the last 3 years starting from the reference year, exceeds or at least is equal to 183 days (184 days in leap years). However, the calculation of these days must meet certain criteria.

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