Thank you for the answer.
So I understood that I have to file taxes in any case, I only have to understand if I am considered a resident alien or not for 2024.
I am not a US citizen and I do not hold a green card. What is not clear to me is if the days I spent with ESTA in the US in 2024 count for the substantial presence test.
Do you confirm that also the days spent in the US with ESTA count for the substantial presence test?
