Substantial presence test with First-year choice and filing as dual status

[unicorn123]

I was on F1 OPT Visa from start of 2018 till 09/30/2018 and moved to H1B visa from 10/01/2018 and was in US for the rest of the year. I'm applying for First-year choice and filing as Dual status alien. Given that I cannot file the return till I pass the substantial presence test, on what date will I pass the test in 2019?

[pk · Accepted solution]

to be eligible for first year choice you need to meet the following:

(a) was not a resident for tax purposes in 2017

(b) will meet the substantial presence test in 2019

(c) during test period 10/01/2018 thru 12/31/2018, you have been continuously present for at least 31 days

(d) during the above test period you have been in the USA for at least 75% of the total days  ( counting optional  up to 10 days of absence )

If you do then you  write a note stipulating the above points  and request to be treated as a resident for the year 2018

This will allow you to file using form 1040 and use TurboTax, as also all the tax benefits of a resident for tax purposes.

[KarenJ]

Hi pk.  I believe you must be married to elect the full year resident.  Are you married?

[pk]

@TurboTaxKarenJ,   I think you are right , but it defies logic --- I need to research the statutes a bit more -- I know Pub 519 seems to say this  but without quoting the statute and seems to be unfair to the otherwise qualified single tax filer--- seems like a carry-over from 1040-NR

[KarenJ]

100% of the current year (2019) US days 

1/3 of the 2018 US days = 92/3 = 30 US days.

183 - 30 = 153 US days in 2019 before you can file your return. 

I'll let you look at a calendar to determine the 153rd day of 2019.