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Continue to ChatIRS 2016 - Procedures 1-6 - Nº1 Residents. Increasingly, countries challenge former residents who attempt to move to another. Although the rules vary, most states define a “resident” as an individual who is in the state for other than a temporary or transitory purpose. https://www.theportugalnews.com/news/irs-2016-procedures-1-6-n1-residents/41094