pk
Level 15
Level 15

Deductions & credits

@-w--sy48 , while recognizing  comments b y colleague  @AmeliesUncle ,  and  going over your answers above, let us just re-capitulate what the situation as I see it :

 

(a)  you  came here in 2015 and assuming  that there were NO other visitations priorly, you would have been a Non-Resident alien and exempt ( from counting days present )  through 12/31/2019. Thus you would have been a Resident for Tax purposes for the years  2020 and 2021.

(b) Because you left the country in July  2022, you would have been a Resident for Tax purposes  till that date  and assuming that your visa to stay  had expired,  you would have been a Non-Resident Alien thereafter.  Thus you should have a 2022 return as Dual Status ---  Resident from 01/01/2022  till 07/10/2022   ( filed on form 1040 ) and  for the period   07/XX/2022 till 12/31/2022 as a Non-Resident Alien  ( on form 1040-NR  for any US sourced / connected income ).

(c) You re-entered US on  10/XX/2023 with H-1B and thus  you are a Resident Alien for the year 2023 because   you will probably pass the SPT  (  probably 90 days in 2023 + 1/3  of a8 all days in 2022 = 63? + 1/6 the days in 2021 =60 days approx. = =213 days > than the required 183 days.  So you file as a resident on form 1040 but your residency start date  of 10/xx/2023 may exclude the use of standard deduction  ( because generally the  first day of presence in the country  is the  start date of Residency  , in SPT cases..

 

Does this make sense  or have I missed something ?

 

pk