@GayleS03
(a) I believe that if this person happened to have US sourced income prior to the date of arrival, that income would go on that 2024 tax return ------ yes that US sourced income would be taxable per the tax treaty ( generally US and the other country both would tax it --- US as Non- Resident Alien.
(b) Whereas I cannot quote a statute that calls out the "non-existence" of a person -- ( NRA) for US tax purposes when the person does not have US sourced income Nor physically present in the USA, t he general US tax laws are based on US Person ( citizen/ GreenCard / Resident for Tax purposes ) and a specific rules for Non-US Persons and ONLY on US sourced income. Thus my logic that in counting the living expenses of persons only living at the tax home of the person claiming the dependent. This is strengthened in dis allowance in general for a US Person whom pays for the living expenses of a person living in another country i.e. for a Non-US Person ( specific exemption for resident of Canada and Mexico.
Does this make sense ?
pk
