This article is for information only and is not tax advice.
Sprintax Calculus asks whether you are, or will be, a citizen on the last day of 2026. The last day of 2026 is December 31, 2026. The question covers citizens of the United States, Guam, Puerto Rico, the US Virgin Islands, American Samoa and the Commonwealth of the Northern Mariana Islands (CNMI). Citizenship can be by birth or by naturalization.
Answer Yes if you hold citizenship of the United States or one of these places on December 31, 2026. This includes citizenship you hold today and citizenship you expect to receive before that date. Answer No if you do not.
When do I answer Yes or No?
| Your situation | Your answer |
|---|---|
| You were born a US citizen and hold US citizenship. | Yes |
| You are a citizen of Guam, Puerto Rico, the US Virgin Islands, American Samoa or the CNMI. | Yes |
| You are a naturalized US citizen. | Yes |
| You expect to become a US citizen by naturalization before December 31, 2026. | Yes |
| You are a US citizen and also a citizen of another country. | Yes |
| You are a citizen of another country only, for example on an F-1 or J-1 visa. | No |
| You have applied for a Green Card and your application is pending. | No |
What if I applied for a Green Card?
A pending Green Card application is not citizenship. If your Green Card application is pending, answer No to this question. Calculus asks a separate question on the Residency page about whether you applied for a Green Card during the year. If you did, you can select the status of your application there.
What is the difference between citizenship and a Green Card?
A citizen holds citizenship of the United States or one of the places named in the question. A Green Card holder is a lawful permanent resident, but is not a citizen. Calculus asks about citizenship and Green Card status in separate questions. Answer each question separately.
Why does Calculus ask about citizenship?
Calculus uses your answers in Step 1 Residency to decide whether you are a resident or a nonresident for tax purposes. The tests include the US citizenship and Green Card tests and the substantial presence test. Answer all residency questions accurately so Calculus can determine your status correctly.
What if I am not sure about my citizenship status?
Check your passport, naturalization certificate or other official documents. If you are not sure, contact the administrator who manages Calculus at your institution before you answer.
What are the key facts about the US citizenship question?
| Question | Answer |
|---|---|
| What does the question ask? | Whether you are, or will be, a US citizen or a citizen of a US territory named in the question on December 31, 2026. |
| Which date does the question use? | December 31, 2026. |
| Does citizenship by naturalization count? | Yes. Citizenship by birth and by naturalization both count. |
| Do I count citizenship I expect to receive? | Yes, if you expect to receive it by December 31, 2026. |
| What do I answer if my Green Card application is pending? | No. A pending application is not citizenship. |
| Is a Green Card holder a citizen? | No. A Green Card holder is a lawful permanent resident. Calculus asks about Green Card status in a separate question. |
| Why does Calculus ask this? | Calculus uses citizenship to determine whether you are a resident or a nonresident for tax purposes. |