pk
Level 15
Level 15

Deductions & credits

@sche454178 ,

(a) To be treated as a resident ( for tax purposes ) one must pass  /meet  one of three  conditions  ---  1. the Green Card  test,  OR 2.  Substantial Presence Test OR  an approved request to be treated as a resident .

In each case  you are treated as a resident for whole year however, the start of the year  varies according to  facts and  circumstances.

In your case  ( and really need more data as to when you entered the USA, how long you stayed  during the current  tax year et. ), if I were to assume that  you applied for Green Card from abroad, and  once approved , cam to the USA using the Green Card in August 20th ( say )  and within a week  left for your home country ( which country ? )  stayed/ worked there for two months , then re-entered the USA in Dec ( say ), then your  year starts from the first full day that you were present in the USA for any purposes.    Thus all your earnings   from  Aug 20th ( in this example ) is part of world  earnings  and is taxed by the USA.  However, because the  two months  that you were away and worked  sitting in your home land, that earnings  is classed as  foreign earned income and may be eligible for exclusion ( depending again on exact facts and circumstances).

Also note that if you are still working for this foreign entity while in the USA ( work performed  here in the US), it is no longer foreign earning --- ( however there may be treaty considerations here -- generally not ).

 

So please more info  and I will circle back

 

p

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