pk
Level 15
Level 15

Get your taxes done using TurboTax

You start counting days present from the day you entered USA in 2018 --- you count your days absent from the USA as days absent i.e. towards substantial presence test. But it really does not make a substantial difference , because you will meet the substantial presence during the year 2018 and therefore you are resident for tax purposes for the year 2018, especially if you have had no substantial  income from foreign sources during the first part of 2018 .

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