Resident or Nonresident

[Rshc]

I have a friend who came to the USA from Venezuela on August 2024. He was paroled into the United States for urgent humanitarian reasons. He has his work permit and valid ss number to work. He earned $9,967 working for a Company in Colorado. He has no plans to move back to his home country Venezuela. He plans to do an adjustment status to be able to obtain his green card. He is single, not married and no kids. He did not work at all back in Venezuela. My question is if he files as a non resident? I've done research and still can't find the correct answer. Thank you in advance

[pk · Accepted solution]

@Rshc , generally   Non-Resident / Resident for Tax purposes  is somewhat disconnected  from the immigration  status of the person.   Based on the fact that he entered the country  with a work permit  in August of 2024, means that he  will pass  Substantial Presence Test  sometime in Jan/Feb of 2025.  It is after that he is a Tax Resident  ( Resident for Tax purposes ).

Here  is a page from IRS ----->  Residency starting and ending dates | Internal Revenue Service

Determining an individual's tax residency status | Internal Revenue Service

Is there more one of us can do for you ?

[Rshc]

Thank you.  I am just so confused with the Substantial Presence Test!  I though he had to be here

1. 31 days in a row for current year (is this for current tax year 2024 or current year 2025)?

2. 183 days during the 3 year period  that includes the current year and the 2 years immediately before that.

So I was thinking he only meets the 31 days for current year 2024 but not for 2023 and 2022.