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Hi everyone, Is my mother visiting me on B2 Visa and staying with me for 7 months (with approved extension) considered resident? Can I add her as a dependent?

 
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2 Replies

Hi everyone, Is my mother visiting me on B2 Visa and staying with me for 7 months (with approved extension) considered resident? Can I add her as a dependent?

I presume you are talking about tax year 2019, which is the same as calendar year 2019.

 

If she was in the US for 7 months of 2019, she could be considered a resident (from a tax law standpoint) through the substantial presence test.  You may want to look up IRS publication 519 for more details.

 

If that is the case, and if her income for 2019 was less than $4200, and if you paid for more than half of her total support for the year, she can be your dependent.

 

There could be complications if she is married, and her husband does not meet some of these requirements.

ColeenD3
Expert Alumni

Hi everyone, Is my mother visiting me on B2 Visa and staying with me for 7 months (with approved extension) considered resident? Can I add her as a dependent?

You will be considered a United States resident for tax purposes if you meet the substantial presence test for the calendar year. To meet this test, you must be physically present in the United States (U.S.) on at least:

  1. 31 days during the current year, and
  2. 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.

Example:

You were physically present in the U.S. on 120 days in each of the years 2012, 2013, and 2014. To determine if you meet the substantial presence test for 2014, count the full 120 days of presence in 2014, 40 days in 2013 (1/3 of 120), and 20 days in 2012 (1/6 of 120). Since the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2014.

 

Substantial Presence Test

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