Am I a dual status alien?

Forum|Forum|6 years ago
April 15, 2020
8 replies
37 views

I was a tax resident for the year 2018 on an F1 visa. I left the US on January 24, 2019. As such, I believe I was a tax resident at the beginning of 2019. I then visited the US for 13 more days in November 2019; and therefore I pass the substantial presence test for 2019.

Does passing the substantial presence test for 2019 mean that I am a tax resident for the entire tax year of 2019? Or does this mean that I am a dual status taxpayer (since I no longer have a residence in the US by the end of 2019)?

linaj20201

Level 14

When did you first enter the US with your F-visa? What type of visa did you carry when re-entering the US in 2019?

@Le_nene

Le_neneAuthor

Level 3

I first entered the US on an F-1 visa in August 2013. I terminated this status when I left the US on January 24, 2019. I re-entered the US for the the ˜ 2-week trip on a B1/B2 visa. I did not receive any US income during this short, B1/B2 trip.

linaj20201

Level 14

Yes, you are considered a resident for the entire tax year of 2019. You are not a dual-status taxpayer.

You are considered as a non-resident for five years from the first year you arrived in the US. 2013-2017

You will start counting your days from January 1st, 2018. In 2019, if you have stayed more than 183 days or have met the Substantial Presence Test SPT, ( counts your days in both 2018 and 2019. Do not count days in 2017) You will be considered as a US resident for tax purposes for the entire year. You are not a dual-status taxpayer.

You will be filing a Form 1040 like other Americans.

@Le_nene