This article is for information only and is not tax advice.
Calculus asks whether you are a Green Card holder today, or will be one on the last day of the tax year. For 2026, the last day of the tax year is December 31, 2026. Answer Yes if you hold, or will hold, Green Card status on that date.
What is a Green Card?
A Green Card shows that you are a lawful permanent resident of the United States. This means you have the right under immigration law to live permanently in the US as an immigrant. USCIS generally issues a Permanent Resident Card, Form I-551, as proof of this status.
A Green Card is not a visa or a temporary immigration status such as F-1 or J-1. Students and scholars on F-1 or J-1 status are not Green Card holders.
How do I answer the question?
| Your situation | Your answer |
|---|---|
| You hold a Green Card today and keep it through December 31, 2026. | Yes |
| You do not hold a Green Card today but expect to become a lawful permanent resident before December 31, 2026. | Yes |
| You are in the US on a visa or status such as F-1, J-1, H-1B or O-1. You do not expect to become a lawful permanent resident in 2026. | No |
| You have applied for a Green Card, but USCIS has not approved your application and you do not expect approval by December 31, 2026. | No |
Why does this question matter?
A Green Card holder is treated as a US resident for tax purposes. The IRS calls this the green card test. You meet the test if you are a lawful permanent resident at any time during the calendar year. Calculus uses your answer, together with your other residency answers, to decide whether you are a resident or a nonresident for tax purposes.
Residents and nonresidents complete different forms. For example, Calculus generates Form W-9 for US persons, including resident aliens. Answer all residency questions accurately so Calculus can determine your status correctly.
How long does Green Card status last?
Your lawful permanent resident status continues until it ends. It ends if you give it up by renouncing it in writing to USCIS. It also ends if USCIS administratively terminates it, or if a US federal court judicially terminates it.
What if I had a Green Card earlier in 2026 but not on the last day of the year?
The IRS green card test looks at whether you were a lawful permanent resident at any time during the year, not only on the last day. Suppose you held Green Card status at any point in 2026 and lost it or gave it up before December 31, 2026. Before you answer, contact the administrator who manages Calculus at your institution or a qualified tax professional.
What are the key facts about the Green Card question?
| Question | Answer |
|---|---|
| What does the question ask? | Whether you are a Green Card holder today, or will be one on the last day of the tax year, December 31, 2026. |
| What is a Green Card? | Proof that you are a lawful permanent resident of the US. USCIS generally issues it as Form I-551. |
| Is an F-1 or J-1 status a Green Card? | No. F-1 and J-1 are temporary immigration statuses. |
| When do I answer Yes? | When you hold, or expect to hold, Green Card status on December 31, 2026. |
| Does a pending Green Card application count? | No. You answer Yes only after USCIS grants you lawful permanent resident status. |
| Why does the answer matter? | A lawful permanent resident is treated as a US resident for tax purposes, and residents and nonresidents complete different forms. |
| How can Green Card status end? | By renouncing it in writing to USCIS, by USCIS termination, or by a federal court. |