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New Member
posted Apr 16, 2020 12:06:49 PM

Do I qualify for the Standard Deduction?

I entered the US on an H-1b visa back in January. However, I was in the US on a J-1 visa for most of the 2019 tax year, I know I pass the Substantial Presence Test as I was present in the US for more than 31 days last year. Therefore as far as tax purposes go, I am considered a resident alien. 

 

I am being told because I am currently a non-resident alien, the standard deduction doesn't apply to me, but according to Publication 512 and Publication 501 posted on the IRS website, for tax purposes I am considered a resident alien. Is anyone able to shed any light on this situation?

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1 Replies
Expert Alumni
Apr 16, 2020 12:25:58 PM

The Substantial Presence Test requires 183 days in the last 3-year period.

 

Click this link for an article on Tax Tips for Resident and Non-Resident Aliens that may help you.