Exception:

Individuals who do not have a green card and regularly commute from Canada or Mexico are exempt from counting days of presence in the United States under the substantial presence test.

Make an election under subsection 6013(g) or (h) to be treated as a resident alien (See Pub 519, Choosing Resident Alien Status.)

Individuals who make a first-year election under IRC 7704(b) are also U.S. residents.

Resident Aliens living in the United States are taxed on their worldwide income in a manner similar to U.S. citizens living in the United States; therefore, follow the guidelines above. See IRM 21.8.4.4.12.5, Individual Applicants.