If my status is non-resident alien will I be treated as US resident for the entire tax year? I moved to US in Jan 2024.

[shreyasburse1709]

I moved from India to the US on a work visa in Jan 2024 and remained in the US for the rest of 2024. What should I answer when asked the following, Treat Nonresident Alien or Dual-Status Alien as U.S. Resident Would you like to treat as a U.S. resident for the entire tax year? Yes or No

[pk]

@shreyasburse1709 , Namaste Shreya ji.  Your  residency start date is usually the first day that you were present in the US during the tax year under consideration.   see here -->  Residency starting and ending dates | Internal Revenue Service

So while you are resident for the whole  year, file your return using form  1040 ( supported by TurboTax ), you still have to use  itemized deduction --- Standard deduction  needs  full Calendar year presence.   So the actual day you entered the US is important.

Is there more I can do for you ?

Namaste

pk

[shreyasburse1709]

Thanks for answering that! But I don't have a Green card and this is my first time filing taxes in US. So I'm still not sure what my IRS status is - resident alien or non-resident alien?

[pk]

@shreyasburse1709 ,  Namaste Shreya ji.  In the absence of Green Card, the SPT test  is what you go by ----  183 days of total presence  (counting  all days present in the current tax year PLUS 1/3rd the days present in the  first prior year PLUS 1/6th the days present in the second prior year.)

Else tell me  Did you have any presence in 2022, in 2023 and when exactly did you enter the USA in 2024.  ( exact date matters here ) ?

For example , if you had NO presence  during 2022 and 2023 but entered US on Jan 5th. in 2024 and lived here all the way through till 12/31/2024 -- you are resident for tax purposes . This is because you will meet the  SPT sometime  early July.  And per my earlier  "residency Start Date " ref.  you will be resident for the whole year.  So you file on form 1040 and your world income is taxed.  However , you have to use itemized deduction  ( a downer ) because you did not meet the full calendar year   presence.

Does this work better / make sense  ?

Namaste ji

[shreyasburse1709]

So me and my spouse entered US on 1/29/24 and stayed here throughout 2024.

With SPT calculation definition, is "current year" considered as 2024 or 2025? I was thinking it's 2025, so I thought I passed SPT this month (Mar 25).

As per your previous comment, I should consider myself as "resident alien" but have to opt for 'Itemized deduction" correct? Will I be able to file married - jointly or not?

Appreciate your help!

[DaveF1006]

You are a resident alien because you passed the SPT in 2024. It doesn't consider 2025. You also may file jointly!!

[pk]

@shreyasburse1709 , agreeing with the comments  of my colleague @DaveF1006  about filing MFJ.  Just wanted to be sure  ( since  on your posts so far there is no ref / info about your spouse ) --- you are on work visa.  Is he also  on a separate work visa  ( H-1 or  ? ) or is his a dependent visa ?  I ask  because  whereas  a dependent  visa holder has the same status as the primary visa holder, that is not necessarily true  for independent visa holder  ( each qualifies  for SPT on his/her own).

Eitherway, for you to be able toe MFJ, you both must have  TIN  ( work visa generally means SSN else  you need an ITIN )

You can still file  MFJ without an ITIN, you just have to  file by mail   and include  the W-7 , application for  ITIN -- this will generally result in retroactive issuance of ITIN and approval of MFJ.  This has been covered  for many herein -- but if you need  help on this , we can add that here ( if you need help on that )

Does this help  or am I overloading with unnecessary  information ?