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Level 1

In 2018 my step daughter was waiting for her green card. She did not get her green card till 2019. Was she considered a legal resident in 2018?

 
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Employee Tax Expert

In 2018 my step daughter was waiting for her green card. She did not get her green card till 2019. Was she considered a legal resident in 2018?

She might be a resident if she meets the substantial presence test.

 

You are a resident alien of the United States for tax purposes if you meet either the green card test or the substantial presence test for calendar year 2018 (January 1–December 31). 

 

You will be considered a U.S. resident for tax purposes if you meet the substantial presence test for calendar year 2018. To meet this test, you must be physically present in the United States on at least:
1. 31 days during 2018, and
2. 183 days during the 3-year period that includes 2018, 2017, and 2016, counting:
    a. All the days you were present in 2018, and
    b. 1/3 of the days you were present in 2017, and
    c. 1/6 of the days you were present in 2016.
 

For more information and examples, please see IRS Pub. 519 - U.S. Tax Guide for Aliens (pgs. 3-4).

 

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Employee Tax Expert

In 2018 my step daughter was waiting for her green card. She did not get her green card till 2019. Was she considered a legal resident in 2018?

She might be a resident if she meets the substantial presence test.

 

You are a resident alien of the United States for tax purposes if you meet either the green card test or the substantial presence test for calendar year 2018 (January 1–December 31). 

 

You will be considered a U.S. resident for tax purposes if you meet the substantial presence test for calendar year 2018. To meet this test, you must be physically present in the United States on at least:
1. 31 days during 2018, and
2. 183 days during the 3-year period that includes 2018, 2017, and 2016, counting:
    a. All the days you were present in 2018, and
    b. 1/3 of the days you were present in 2017, and
    c. 1/6 of the days you were present in 2016.
 

For more information and examples, please see IRS Pub. 519 - U.S. Tax Guide for Aliens (pgs. 3-4).

 

**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"

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Level 1

In 2018 my step daughter was waiting for her green card. She did not get her green card till 2019. Was she considered a legal resident in 2018?

Thank you so much for the response, I sent in an amended taxes for 2018 added the Child tax credit. She was here in the USA. various times in 2016, half the year of 2017 and all of 2018. So according to the test she would qualify.

 

 

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Employee Tax Expert

In 2018 my step daughter was waiting for her green card. She did not get her green card till 2019. Was she considered a legal resident in 2018?

You're welcome.

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Level 15

In 2018 my step daughter was waiting for her green card. She did not get her green card till 2019. Was she considered a legal resident in 2018?

The date of the green card / ITIN when issued in 2019 may be critical too. 

 

The ITIN dependent will only be eligible for the $500 credit......but another "only"...only if she received her number before the 2018 tax return was due.

 

@TomK100   (do I have that right ? )

Employee Tax Expert

In 2018 my step daughter was waiting for her green card. She did not get her green card till 2019. Was she considered a legal resident in 2018?

That is correct SteamTrain.

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