Hello,
I relocated to the United States from Italy in December 2024 and starting from 2nd of December 2024 I am employed and receiving salary by a US company (have a W2 for December 2024).
In 2024 I have been physically present in the US:
- from 06/03/2024 to 06/30/2024 with ESTA (tourism, still not employed in the US)
- from 09/29/2024 to 10/26/2024 with ESTA (tourism, still not employed in the US)
- from 12/01/2024 to 12/18/2024 with a L1B visa (work reason, employed in the US)
Before 2024, my only other visit to the US was in 2018, from 12/17/2018 to 12/23/2018, with ESTA.
For the year 2024 am I considered a US resident for tax purposes? Do I have to file a tax return for 2024?
Thank you in advance
