Each of the following individuals are automatically taxed as residents of the United States EXCEPT:

1. An individual physically present in the United States for 365 days, but does not have a valid visa.
2. A nonresident alien that marries a U.S. citizen during the year.
3. A person with a U.S. green card that lives outside the U.S.
4. A green card holder who returns to his home country before the end of the tax year.