you are a resident.
US resident : live in US more than 31 days during the year. has home address, get income, pay utility bills. regardless of visa type/status.
영주권 – permanent resident : can permanently live in US
https://www.irs.gov/taxtopics/tc851
Topic Number 851 – Resident and Nonresident Aliens
Because residents and nonresident aliens are taxed differently, it’s important for you to determine your tax status.
Nonresident Aliens
You’re considered a nonresident alien for any period that you’re neither a U.S. citizen nor a resident alien for tax purposes.
Resident Aliens
You’re considered a resident alien for a calendar year if you meet the green card test or the substantial presence test for the year.
Green Card Test
You’re considered to have met the green card test, and are therefore a resident alien, if at any time during the calendar year you were a lawful permanent resident of the United States according to the immigration laws, and this status hasn’t been revoked or administratively or judicially determined to have been abandoned.
Substantial Presence Test
You satisfy the substantial presence test, and are therefore treated as a resident alien for a calendar year, if you have been physically present in the United States 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 preceding the current year. To satisfy the 183-day requirement, count:
All of the days you were present in the current year,
One-third of the days you were present in the first year before the current year, and
One-sixth of the days you were present in the second year before the current year.
