Which of the following groups can file as Resident Aliens?

The option that indicates anyone meeting residency tests is correct because the IRS defines a resident alien based on specific criteria that assess the individual's presence in the country. A person can qualify as a resident alien if they meet either the “Green Card Test” or the “Substantial Presence Test.”

The Green Card Test refers to individuals who have been granted the right to live permanently in the United States. The Substantial Presence Test evaluates whether the individual has been physically present in the U.S. for a certain number of days over a three-year period.

This means that resident alien status is not limited to U.S. citizens or those on temporary visas, nor is it exclusive to individuals with outstanding tax liabilities. This broad criteria allows many individuals who are in the United States for a sufficient amount of time or have a permanent resident status to qualify as resident aliens for tax purposes.