Thank you so much for your quick response, KrisD15!
Yes, she was present on January 1 2024 on vacation, the same year she passed the substantial presence test.
Just to confirm: Because her residency start date is January 1st 2024 based on your answer, she is NOT considered a dual status alien for tax purposes in 2024 (even though she lived abroad January through April), correct?
Thanks again!
