as a returning resident with a reentry permit, an alien

registration receipt card or a returning resident visa; and may

become ineligible for naturalization.

Aliens should give careful consideration to the possible

consequences mentioned above, before deciding to claim

nonresident alien status for tax purposes.

Residence and Physical Presence

After an applicant has been admitted for permanent

residence, he or she must reside in the United States

continuously for at least five years just before filing an

application for naturalization with the Service.

At least the last three months of that five years'

residence, immediately before the filing of the application,

must also be residence in the State or Service district where

the application is being filed.

The applicant is not obliged to stay in the United States

during every day of the five-year period. Short visits may be

made outside the United States, either before or after applying

for naturalization, and may include as part of the required

five years' residence the time absent. However, the applicant