It depends on a few different factors:
- In the first example, are you assuming that if someone arrives in the US with an H1B visa, gives it up after 30 days, then has a B-Visa for six month's, and stays the rest of the year? if this is the case, he would be a NRA.
- If he was here the previous year on a H1B, and spends the entire 2024 tax year in the US, then he may be a resident depending on if he qualifies to to be a RA under SPT rules. Makes sense?
- If you are not considered a US resident or citizen in a given tax year, you have no US reporting requirement even though you have US bank interest. You would report this on your UK tax return. This includes all banking interests you may have with the US. I don't know if the UK has the same SPT rules as the US so I am not sure if the 183 day requirement is valid in the UK. You would need to check the tax code there to see if this applies.
- You must file your 2023 tax return by April 15. This is the due date and there are no exceptions. You do not need to inform the IRS that you intend to be NRA for 2024.
@Helen123
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