DaveF1006
Expert Alumni

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Yes, because you meet the Substantial Presence Test (SPT) for 2025 and were a resident in the prior year (2024), the "General Rule" for residency applies to you.

 

Under the IRS General Rule, if you meet the SPT, your residency status lasts from January 1 through December 31. While there is an "exception" that allows you to end your residency early (Dual-Status), you are not required to take it.

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