Hello hello,
I have doubts if I can file as a resident for 2024 based on the number of days I was physically present in the US in 2024 and based on the fact that I left the country for good to a new foreign country.
I did read many posts on Turbotax and IRS website, but I am still not convinced of the way to go for my tax return.
Here is my situation:
I was on L1-B visa from June 2018 to March 2023 then I switched to H1-B valid till August 2024.
I left USA for good June 28th, 2024, the 179th day of the year and I moved to another country (not my country of citizenship) to start a new job position.
I meet the substantial presence test based on my presence in USA in 2022 and 2023, but I was not physically present for more than 183 days in 2024.
I would really like to do my tax return as Resident (married filing jointly) and not dual status for 2024. I will declare my foreign wages and get the foreign tax credit. (I did fill it like this on Turbo tax so far, but I did not signed it yet). I am paying my taxes on my foreign revenuein the foreign country.
- Am I obliged to fill as Dual status, or can I fill as a resident in my situation please?
I will not maintain a tax home for the entire year in the foreign country as I started living there for the first time June 29th 2024 and, because I want to do my taxes as a resident in USA I don’t want to claim to have a closer connection.
Thanks in advance for your help and support
See below exception from p519
Closer Connection to a Foreign Country
Even if you meet the substantial presence test, you can be treated as a nonresident alien if you:
- Are present in the United States for less than 183 days during the year,
- Maintain a tax home in a foreign country during the year, and
- Have a closer connection during the year to one foreign country in which you have a tax home than to the United States (unless you have a closer connection to two foreign countries, discussed next).
Tax home.
Your tax home is the general area of your main place of business, employment, or post of duty, regardless of where you maintain your family home. Your tax home is the place where you permanently or indefinitely work as an employee or a self-employed individual.
For determining whether you have a closer connection to a foreign country, your tax home must also be in existence for the entire current year and must be located in the same foreign country to which you are claiming to have a closer connection.
