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The Substantial Presence Test is a criterion used by the Internal Revenue Service in the United States to determine whether an individual who is not a citizen or lawful permanent resident in the recent past qualifies as a "resident for tax purposes" or a "nonresident for tax purposes"; it is a form of physical presence test. The SPT should be used in conjunction with the Green Card Test. An individual who satisfies either one or both of these tests is treated as a resident for tax purposes.
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