Which of the following is NOT one of the tests to determine if a non-US citizen will file taxes as a resident alien?

The correct choice is that a taxpayer identification test is not one of the criteria used to determine if a non-US citizen will file taxes as a resident alien.

To clarify, non-US citizens may be classified as resident aliens based on specific criteria established by the IRS. The green card test determines residency based on whether an individual has been granted lawful permanent resident status in the United States. The substantial presence test assesses how many days a person has been physically present in the US over the current and two preceding years to establish residency based on physical presence.

The term "residency test," while not a formal title of a recognized test, broadly refers to the assessments of residency status required for tax purposes. Thus, choosing A as the answer correctly identifies that the taxpayer identification test is not a formalized test used in this context.