Hello, I have been a non-resident and an exempt individual under the substantial presence test from 2019-2023. In 2024, I was in the US as a non-exempt individual from Jan 6 to Dec 15. It is my understanding that I met the substantial presence test on July 6, 2024 (183 days of presence since Jan 6) and that therefore my tax residency started on Jan 6, 2024 (date I arrived). That would mean that I am a dual status alien for 2024, being a non-resident from Jan 1 to Jan 5 and a resident from Jan 6 to Dec 31. This means that I cannot claim the standard deduction on my 1040. Since I did not have any income from Jan 1 to Jan 5, it seems that I also cannot claim any benefits under the tax treaty the US has with my home country (Germany) on the 1040-NR I have to add as an attachment. This would result in me having a disproportionately high tax burden, as I believe my itemized deductions will not even come close to half the standard deduction of $14,600. Does anyone have any insight into my situation or can confirm if my reasoning is sound? Thank you in advance!
