Sentence:  If you <WSD>are</WSD> a nonresident alien and a resident of Puerto Rico , your return is also due June 15 , 1962 , or the 15 th day of the 6 th month after the close of your fiscal year . 
Meaning of the word marked with <WSD> tags:  have the quality of being; (copula, used with an adjective or a predicate noun)