[Code of Federal Regulations]
[Title 26, Volume 9]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.871-4]

[Page 333]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.871-4  Proof of residence of aliens.

    (a) Rules of evidence. The following rules of evidence shall govern 
in determining whether or not an alien within the United States has 
acquired residence therein for purposes of the income tax.
    (b) Nonresidence presumed. An alien by reason of his alienage, is 
presumed to be a nonresident alien.
    (c) Presumption rebutted--(1) Departing alien. In the case of an 
alien who presents himself for determination of tax liability before 
departure from the United States, the presumption as to the alien's 
nonresidence may be overcome by proof--
    (i) That the alien, at least six months before the date he so 
presents himself, has filed a declaration of his intention to become a 
citizen of the United States under the naturalization laws; or
    (ii) That the alien, at least six months before the date he so 
presents himself, has filed Form 1078 or its equivalent; or
    (iii) Of acts and statements of the alien showing a definite 
intention to acquire residence in the United States or showing that his 
stay in the United States has been of such an extended nature as to 
constitute him a resident.
    (2) Other aliens. In the case of other aliens, the presumption as to 
the alien's nonresidence may be overcome by proof--
    (i) That the alien has filed a declaration of his intention to 
become a citizen of the United States under the naturalization laws; or
    (ii) That the alien has filed Form 1078 or its equivalent; or
    (iii) Of acts and statements of the alien showing a definite 
intention to acquire residence in the United States or showing that his 
stay in the United States has been of such an extended nature as to 
constitute him a resident.
    (d) Certificate. If, in the application of paragraph (c)(1)(iii) or 
(2)(iii) of this section, the internal revenue officer or employee who 
examines the alien is in doubt as to the facts, such officer or employee 
may, to assist him in determining the facts, require a certificate or 
certificates setting forth the facts relied upon by the alien seeking to 
overcome the presumption. Each such certificate, which shall contain, or 
be verified by, a written declaration that it is made under the 
penalties of perjury, shall be executed by some credible person or 
persons, other than the alien and members of his family, who have known 
the alien at least six months before the date of execution of the 
certificate or certificates.