DaveF1006
Expert Alumni

Get your taxes done using TurboTax

Yes according to the link you provided, If you do not meet either the green card test or the substantial presence test for the current year (for example, 2021) or the prior year (2020), and you did not choose to be treated as a U.S. resident for part of the prior year (2020), but you meet the substantial presence test in the following year (2022), you can choose to be treated as a U.S. resident for part of the current year (2021) and be taxed as a dual-status alien for the current year (2021). To make this first-year choice, you must:

  1. Be present in the United States for at least 31 days in a row in the current year (2021), and
  2. Be present in the United States for at least 75% of the number of days following the 31-day period, beginning with the first day of the 31-day period and ending with the last day of the current year (2021). (For purposes of this 75% requirement, you can treat up to 5 days of absence from the United States as days of presence in the United States.)

If you choose to make this election you must file your 1040 return in the following manner.  Note, you will need to print and mail the return to include this statement.

 

You must attach a statement to Form 1040 to make the first-year choice. The statement must contain your name and address and specify the following:

 

  • That you are making the first-year choice for the current year (2021).
  • That you were not a U.S. resident in the prior year (2020).
  • That you qualified as a U.S. resident under the substantial presence test in the following year (2022). This is why you should file an extension to your return.
  • The number of days of presence in the U.S. during the current year (2021).
  • The date or dates of your 31-day period of presence and the period of continuous presence in the U.S. during the current year (2021).
  • The date or dates of absence from the U.S. during the current year (2021), if any, that you are treating as days of presence under the first-year choice – see (2), above.

@Carvalho 

 

 

 

 

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