Filing Status Question

Forum|Forum|6 years ago
April 22, 2020
1 reply
6 views

Hi,

I am foreign national working in US on H1B visa. I was US resident for full year in 2017 and left US on 26th July 2018 and came back on 21st April 2019 hence would like to know what will be my tax filing status for 2018 and 2019? Is it Resident alien or Dual status alien? and what will be reason for it considering I was not in US for full year in both years.

Thanks.

@linaj20201, @KarenJ2 Can you please help with query?

@RobertG, @AmyC @KrisD15

nitin711Author

Level 2

Can someone please help me with my query?

Thanks.

@VictoriaD75 @AlanT222

SusanY1

Level 15

You will be a tax resident for 2019 because you meet the substantial presence test.

To meet the substantial presence test, you must be physically present in the United States on at least:

31 days during the current year, and
183 days during the 3 year period that includes the current year and the 2 years immediately before that counting:
- All the days you were present in the current year, and
- 1/3 of the days you were present in the first year before the current year, and
- 1/6 of the days you were present in the second year before the current year.

Counting the days using the formula above, you were present 31 days in 2019 plus 183 days in in the 3 year period prior to 2019.

You will count 100% of the days you were here from Jan 1- April 21 2019 and add those to 1/3 of the days you were here in 2018 plus 1/6 of the days you were here in 2017. When I do that quickly, I reach the 183 day threshold (but you may want to check behind me to be sure,)

Your residency status is for the full year since you were present in the United States for some time in 2018, and 2019 is not your year of initial arrival.

See more information here: IRS Publication 519 (specifically page 7 "First Year of Residency.")

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