If your final 2026 weighted total is about 170 and you have no green card and make no resident election, you are a U.S. nonresident alien for 2026.

Substantial Presence Test

To meet this test, you must be physically present in the United States (U.S.) on at least: 31 days during the current year, and 183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting: All the days you were present in the current year, and 1/3 of the days you were present in the first year before the current year, and 1/6 of the days you were present in the second year before the current year.

Exempt Individual

Do not count days for which you are an exempt individual. The term "exempt individual" does not refer to someone exempt from U.S. tax, but to anyone in the following categories: An individual temporarily present in the U.S. as a foreign government-related individual under an “ A ” or “ G ” visa, other than individuals holding “ A-3 ” or “ G-5 ” class visas. A teacher or trainee temporarily present in the U.S. under a "J" or "Q" visa, who substantially complies with the requirements of the visa. A student temporarily present in the U.S. under an "F," "J," "M," or "Q" visa, who substantially complies with the requirements of the visa. A professional athlete temporarily in the U.S. to compete in a charitable sports event.

(c)(3)(i), (iii)-(v)

If an alien individual (who otherwise does not meet the substantial presence test or the green card test for the current year) is physically present in the United States for at least 31 consecutive days during the current year, and also for a period of continuous presence beginning with the first day of that thirty-one day period (see paragraph (c)(3)(iii) of this section), then the individual may elect to be treated as a resident during the current year. The individual's residency starting date shall be the first day of that thirty-one day period, if— ( A ) The individual was not a resident of the United States under the substantial presence test or the green card test in the year preceding the current year; and ( B ) The individual is a resident of the United States in the subsequent year under the substantial presence test (whether or not the individual is also a resident of the United States under the green card test). For purposes of this paragraph (c)(3) , the term continuous presence means a period of presence in the United States that includes 75 percent of the days in the current year beginning with (and including) the first day of the individual's thirty-one day period of presence.

Chapter 1, Nonresident Spouse Treated as a Resident

If, at the end of your tax year, you are married and one spouse is a U.S. citizen or a resident alien and the other spouse is a nonresident alien, you can choose to treat the nonresident spouse as a U.S. resident. If you make this choice, you and your spouse are treated for income tax purposes as residents for your entire tax year. You are both taxed on worldwide income. You must file a joint income tax return for the year you make the choice, but you and your spouse can file joint or separate returns in later years.

Closer Connection Exception

Even if you met the substantial presence test, you can still be treated as a nonresident of the United States for U.S. tax purposes, within Internal Revenue Code Section 7701(b)(1)(B), if you: Were present in the United States less than 183 days during the year, Had a closer connection during the year to one foreign country in which you had a tax home than to the United States (unless you had a closer connection to two foreign countries, discussed next), and Maintained a tax home in that foreign country during the entire year (see Chapter 28 of Publication 17") for a discussion of the tax home concept), and Had not taken steps toward, and did not have an application pending for, lawful permanent resident status (green card). You must file Form 8840, Closer Connection Exception Statement for Aliens , to claim the Closer Connection Exception.

Who Must Provide Form W-8BEN; Line 3; Expiration; Change in Circumstances

You must give Form W-8BEN to the withholding agent or payer if you are a nonresident alien who is the beneficial owner of an amount subject to withholding, or if you are an account holder of an FFI documenting yourself as a nonresident alien. Your permanent residence address is the address in the country where you claim to be a resident for purposes of that country’s income tax. If you do not have a tax residence in any country, your permanent residence is where you normally reside. If a change in circumstances makes any information on the Form W-8BEN you have submitted incorrect, you must notify the withholding agent, payer, or FFI with which you hold an account within 30 days of the change in circumstances and you must file a new Form W-8BEN or other appropriate form.

Purpose of Form; Foreign Person

Use Form W-9 only if you are a U.S. person (including a resident alien), to provide your correct TIN. If you are a foreign person or the U.S. branch of a foreign bank that has elected to be treated as a U.S. person (under Regulations section 1.1441-1(b)(2)(iv) or other applicable section for chapter 3 or 4 purposes), do not use Form W-9. Instead, use the appropriate Form W-8 or Form 8233 (see Pub. 515).

(a)(2)(i)(A)(4)(ii), (a)(2)(iii)

Except as permitted by paragraph (a)(2)(i)(B) of this section, the broker-dealer must obtain, at a minimum, the following information prior to opening an account: (1) Name; (2) Date of birth, for an individual; (3) Address, which shall be: (i) For an individual, a residential or business street address; (4) Identification number, which shall be: (ii) for a non-U.S. person, one or more of the following: A taxpayer identification number, a passport number and country of issuance, an alien identification card number, or the number and country of issuance of any other government-issued document evidencing nationality or residence and bearing a photograph or similar safeguard. The CIP must include procedures for responding to circumstances in which the broker-dealer cannot form a reasonable belief that it knows the true identity of a customer. These procedures should describe: (A) When the broker-dealer should not open an account;

Steps 1(c), 3, and 4(c); treaty exemption

Check the Single or Married filing separately box regardless of your actual marital status. Nonresident aliens from Canada, Mexico, South Korea, or India may be able to claim the child tax credit or the credit for other dependents. Write “nonresident alien” or “NRA” in the space below Step 4(c). If you are claiming a tax treaty withholding exemption, do not complete Form W-4. Instead, complete Form 8233, Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, and give it to each withholding agent from whom amounts will be received.

Your residency status when you leave

When you leave Canada to settle in another country, you usually become a non-resident of Canada for income tax purposes on the latest of: the date you leave Canada; the date your spouse or common-law partner and dependants leave Canada; the date you become a resident of the country you settle in. Severing your residential ties with Canada means that you do not keep your main ties with Canada.

Chapter 4, Capital Gains and Dividends

If you were in the United States for 183 days or more during the tax year, your net gain from sales or exchanges of capital assets is taxed at a 30% (or lower treaty) rate. If you were in the United States for less than 183 days during the tax year, capital gains (other than gains listed earlier) are tax exempt unless they are effectively connected with a trade or business in the United States during your tax year. Dividends are generally taxed at a 30% (or lower treaty) rate. The brokerage company or payer of the dividends should withhold this tax at source.

(a)-(b)

If the alien individual determines that he or she is a resident of the foreign country for treaty purposes, and the alien individual claims a treaty benefit (as a nonresident of the United States) so as to reduce the individual's United States income tax liability with respect to any item of income covered by an applicable tax convention during a taxable year in which the individual was considered a dual resident taxpayer, then that individual shall be treated as a nonresident alien of the United States for purposes of computing that individual's United States income tax liability under the provisions of the Internal Revenue Code and the regulations thereunder (including the withholding provisions of section 1441 and the regulations under that section in cases in which the dual resident taxpayer is the recipient of income subject to withholding) with respect to that portion of the taxable year the individual was considered a dual resident taxpayer. An alien individual described in paragraph (a) of this section who determines his or her U.S. tax liability as if he or she were a nonresident alien shall make a return on Form 1040NR on or before the date prescribed by law (including extensions) for making an income tax return as a nonresident.