First time resident alien via substantial presence test (SPT)

[ramizdundar]

Hi, I've been trying to file my taxes and help my mom. Background:

• Entry to US: Aug 1 2023
• F-1 status termination: Dec 16 2024, no longer exempt individual for SPT
• Mom entry to US: Dec 15 2023, never been an exempt individual for SPT
• We both didn't leave US, we both don't have permanent residency.

Questions:

1. Can my mom file as resident alien for full duration of 2024? Only file 1040?
2. Can I file as NRA for full duration of 2024? Only file 1040-NR?
3. Can I file as resident alien for full duration of 2025? Only file 1040?
4. If 3, and my mom’s doesn’t have income, can I become Head of Household for 2025?

Essentially I am trying to avoid being dual-status individual if I can, because no tax filing software supports that and tax advisors costs a lot. I would also appreciate if anybody could point out a free/low cost place I could ask these questions.

Reference: https://www.irs.gov/publications/p519

> Residency starting date under substantial presence test. If you meet the substantial presence test for a calendar year, your residency starting date is generally the first day you are present in the United States during that calendar year.

[KrisD15 · Accepted solution]

1. Yes, your mother met the Substantial Presence Test and would file as a resident for tax filing purposes (1040) for all of tax year 2024

2. Yes, you did not meet the Substantial Presence Test for 2024 so you would file 1040-NR. You will start counting from Dec. 15, 2023 and in order to fulfill the  Substantial Presence Test for 2025, you will need to be in the U.S. for 178 days. 1/3 the days in 2024 would count, since you were in US for 15 days in 2024, you would have 5 days to contribute to the 183 needed. 

3. Yes, once you fulfill the requirement, you file Form 1040 for the entire year.

4. Yes, your mother could qualify you for the Head of Household filing status. All requirements would need to be met.

Filing as a dual-status taxpayer is only required if you were electing to use "First Year Choice".

First year choice involves filing Dual-Status for a year (2024) where you did not fulfill the Substantial Presence Test (in 2024), but you will (or did)  the follow year BEFORE the filing due date of the return (April 15, 2025).

It is an option, not required.