Dual status: in the taxable year you were resident and non resident
You were present in the United States and either received a green card during the calendar year or passed the substantial presence test during the calendar year, but were not present for the entire calendar year, or were an exempt individual for part of the year. You are considered a resident for tax purposes from the first day during the year you entered the United States or were not an exempt individual, and a non-resident prior to that. You are considered a dual status alien and should file a dual status return. This is a combination of Form 1040 and Form 1040NR. Special rules apply to dual status aliens.
SUBSTANTIAL PRESENCE TEST
You will be considered a United States resident for tax purposes if you meet the substantial presence test for the calendar year. To meet this test, you must be physically present in the United States (U.S.) on at least:
- 31 days during the current year, and
- 183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:
- All the days you were present in the current year, and
- 1/3 of the days you were present in the first year before the current year, and
- 1/6 of the days you were present in the second year before the current year.