US resident or not

Forum|Forum|1 year ago
March 20, 2025
1 reply
23 views

Hello,

I relocated to the United States from Italy in December 2024 and starting from 2nd of December 2024 I am employed and receiving salary by a US company (have a W2 for December 2024).

In 2024 I have been physically present in the US:

- from 06/03/2024 to 06/30/2024 with ESTA (tourism, still not employed in the US)
- from 09/29/2024 to 10/26/2024 with ESTA (tourism, still not employed in the US)
- from 12/01/2024 to 12/18/2024 with a L1B visa (work reason, employed in the US)

Before 2024, my only other visit to the US was in 2018, from 12/17/2018 to 12/23/2018, with ESTA.

For the year 2024 am I considered a US resident for tax purposes? Do I have to file a tax return for 2024?

Thank you in advance

Not A Product Question

DavidD66

Level 15

Whether you are a resident alien or a nonresident alien, you must file a US tax return. If you are a resident alien, you will file Form 1040. If you are a non-resident alien you will file Form 1040-NR.

You will have to determine whether or not you qualify as a US Resident. If you are not a U.S. citizen, you are considered a nonresident of the United States for U.S. tax purposes unless you meet one of two tests. You are a resident of the United States for tax purposes if you meet either the green card test or the substantial presence test for the calendar year (January 1 – December 31).

Form more information see the following IRS site: Determining an individual's tax residency status

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Jerry1188NPAuthor

Level 2

Thank you for the answer.

So I understood that I have to file taxes in any case, I only have to understand if I am considered a resident alien or not for 2024.

I am not a US citizen and I do not hold a green card. What is not clear to me is if the days I spent with ESTA in the US in 2024 count for the substantial presence test.

Do you confirm that also the days spent in the US with ESTA count for the substantial presence test?

AmyC

Level 15

Your US Tax Residency Status Explained by Sprintax is a great starting point for you to verify your residency. If you are a nonresident, you can file your taxes there.

Substantial presence test | Internal Revenue Service offers one example of tourism, #6.

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