Am I a dual-status alien for 2023?

[emgutierrez1]

Hi!

I arrived in the US in November 2022, and I spent almost the full 2023 year in the US.

IRS states that you are a resident alien (RA) once you pass the substantial presence test (SPT), and if not, you are a non-resident alien (NRA).

This means that I did not pass the SPT for the first five months of 2023, and I started to pass it in June. My question is, Am I a dual-status tax alien? 2023, 1/3 for 2022, and 1/6 for 2021).

This means that I did not pass the SPT for the first five months of 2023, and I started to pass it starting in June 2023. My question is, Can I fill my taxes as a dual-status tax alien for 2023?

Following literally what IRS website says, my answer would be YES, but I do not find examples of a case like mine for dual-status.

It is curious also that the factors 1/3 and 1/6 are so that in your third consecutive year in the US, you are a resident alien from the first month of the year, since (1/3 * 365 + 1/6 * 365) = 183.

Thanks!

[DavidD66]

Based on the information you provided, you would qualify as a Dual Status Alien for 2022 and as a resident alien for 2023.  For 2022 you would have had to file a 1040NR for the period prior to arriving in the US, and a Form 1040 for the period you were in the US, subject to the rules and election disclosures required for filing as a dual-status alien.  For 2023 you can File Form 1040 as a resident alien.