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shahensha
New Member

Should the substantial presence test be applied each year?

I am a student and hence was exempt from the substantial presence test for the first 5 years. As a result, I filed as non-resident alien. But after that, for a year, the exemption was over and I also passed the substantial presence test, hence I filed a resident alien. In 2019, I left the country wasn't present at all. This means that I fail the first condition of substantial presence test (viz. 31 days in 2019). How should I file my taxes? Should I go back to being non-resident alien?

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1 Reply
MinhT1
Expert Alumni

Should the substantial presence test be applied each year?

If you do not pass the Substantial Presence test in 2019, you have to file your taxes as a nonresident alien.

 

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