Hi, i was residing in U.S for 5 months for the year 2024 and was working reminder of the year outside U.S but on U.S payroll. How do i declare it in tax return?

[SusanY1]

Are you a US citizen or permanent resident? If so, are you still living and working outside of the US?

If not, please tell us more about your situation including the visa that you were on while working in the US and if the 5 months was the only time you were in the country.

[Gayu12]

Hi, i'm on H1B visa. For the year 2024, i was only for 5 months in the US.

[DaveF1006]

To clarify, do you plan on eturning to the US?

[Gayu12]

Hi, i returned to the US in 2024 itself but the no.of days in US for 2024 was around 5 months only. How do i file tax returns for this situation?

[RobertB4444]

The Substantial Presence Test is the rule to decide if you file as a resident or non-resident.  It says if you are present in the US for each of the last three years (or less if your visa is recent) for at least 122 days then you are a resident for tax purposes and must declare your worldwide income on your tax return.  For 2024 5 months sounds like it exceeds the 122 day rule so probably you'll need to file as a resident and declare 100% of your worldwide income.

Here are the IRS rules for H1b holders.

@Gayu12