If you were the whole year of 2020 in the USA, 265 in 2019 but zero in 2018. Do u meet the substantial test for tax year 2020, since will be more than 183days?

365 plus 1/3of 265 plus 1/6 of 0=365 plus 88 plus 0 is still more than 183 days but don’t have any presence during the year of 2018 so does that pass the test?
Thank you

170

Level 15

Apr 7, 2022 1:08:18 PM

@nikislavova , need to know the following:

(a) when did you arrive in the USA first?

(b) with what visa?

(d) any visa adjustments during 2018, 2019, 2020 and 2021?

(e) how did you file in 2020, 2019, 2018, 2017

(f) which country are you from ?

(g) are / were you married in any of these years and if so to whom ( us citizen/ Green Card holder/ tax resident or what )/

please can you help in providing as much of these answers as you can ?

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If you were the whole year of 2020 in the USA, 265 in 2019 but zero in 2018. Do u meet the substantial test for tax year 2020, since will be more than 183days?