I did not meet substantial presence test for 2020 and my I-140 application was approved in 2019, placed in queue for GC with priority date. Am I resident alien for 2020?

[ErnieS0]

No. You are a nonresident alien because you did not meet the substantial presence or green card test. An approved I-140 only qualifies you to be admitted as a permanent resident.

You can file a nonresident income tax return with Sprintax.

You are a resident alien of the United States for tax purposes if you meet either the green card test or the substantial presence test for calendar year 2020 (January 1–December 31). Even if you do not meet either of these tests, you may be able to choose to be treated as a U.S. resident for part of the year.

If you do not meet either the green card test or the substantial presence test for 2019 or 2020 and you did not choose to be treated as a resident for part of 2019, but you meet the substantial presence test for 2021, you can choose to be treated as a U.S. resident for part of 2020.

First-Year Choice

To make this choice, you must:

1. Be present in the United States for at least 31 days in a row in 2020, and
2. Be present in the United States for at least 75% of the number of days beginning with the first day of the 31-day period and ending with the last day of 2020. 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.

Learn more at IRS Publication 519