Your cousin won't be classified as a U.S. resident alien until she has met the Substantial Presence Test in IRS Publication 519 at this link by being present in the U.S. for 183 days. While she is an "exempt individual" her days of presence do not count toward the Substantial Presence Test.
To be eligible for a stimulus payment, you must meet these eligibility requirements, according to the IRS Economic Impact Payment Information Center website at this link:
- Are a U.S. citizen or U.S. resident alien;
- Cannot be claimed as a dependent on someone else’s return;
- Have a Social Security number (SSN) that is valid for employment (valid SSN); and
- Exception: If either spouse is a member of the U.S. Armed Forces at any time during the taxable year, then only one spouse needs to have a valid SSN
- Have adjusted gross income below an amount based on your filing status and the number of your qualifying children.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
