Tax Questions!

[CarlosAndSveta 808]

You will be considered a U.S. resident for tax purposes if you meet the substantial presence test for the calendar year. To meet this test, you must be physically present in the United States on at least:

1. 31 days during the current year, and

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

All the days you were present in the current year, and

1/3 of the days you were present in the first year before the current year, and

1/6 of the days you were present in the second year before the current year.

So counting from May 9th you will have been in the U.S. for 209 days and thus meet the susbstantial presence test and qualify as a resident alien for U.S. tax purposes, unless you meet any of the following exceptions (which I doubt based on your story so far):

- An individual temporarily present in the United States as a foreign government-related individual

- A teacher or trainee temporarily present in the United States under a "J " or "Q " visa, who substantially complies with the requirements of the visa

- A student temporarily present in the United States under an "F, " "J, " "M, " or "Q " visa, who substantially complies with the requirements of the visa

- A professional athlete temporarily in the United States to compete in a charitable sports event

This is the correct answer. For tax purposes you are considered a Resident Alien since you meet the substantial presence test and therefore you don't have to elect to be treated as a Resident Alien. Since you already have your SSN you could have filed your return electronically.

[Nich-Nick 3,354]

This is the correct answer. For tax purposes you are considered a Resident Alien since you meet the substantial presence test and therefore you don't have to elect to be treated as a Resident Alien. Since you already have your SSN you could have filed your return electronically.

There's more to it than being present 183 days for the OP since this is the first year. She is dual status.

First Year of Residency

If you are a U.S. resident for the calendar year, but you were not a U.S. resident at any time during the preceding calendar year, you are a U.S. resident only for the part of the calendar year that begins on the residency starting date. You are a nonresident alien for the part of the year before that date.

Choosing Resident Alien Status

If you are a dual-status alien, you can choose to be treated as a U.S. resident for the entire year if all of the following apply.

• You were a nonresident alien at the beginning of the year.
  
• You are a resident alien or U.S. citizen at the end of the year.
  
• You are married to a U.S. citizen or resident alien at the end of the year.
  
• Your spouse joins you in making the choice
  

.

Making the choice.  

You should attach a statement signed by both spouses to your joint return for the year of the choice. The statement must contain the following information.

• A declaration that you both qualify to make the choice and that you choose to be treated as U.S. residents for the entire tax year.
  
• The name, address, and taxpayer identification number (SSN or ITIN) of each spouse. (If one spouse died, include the name and address of the person who makes the choice for the deceased spouse.)
  

Reference: IRS Publication 519, Chapter 1

[CarlosAndSveta 808]

There's more to it than being present 183 days for the OP since this is the first year. She is dual status.

First Year of Residency

If you are a U.S. resident for the calendar year, but you were not a U.S. resident at any time during the preceding calendar year, you are a U.S. resident only for the part of the calendar year that begins on the residency starting date. You are a nonresident alien for the part of the year before that date.

Choosing Resident Alien Status

If you are a dual-status alien, you can choose to be treated as a U.S. resident for the entire year if all of the following apply.

• You were a nonresident alien at the beginning of the year.
• You are a resident alien or U.S. citizen at the end of the year.
• You are married to a U.S. citizen or resident alien at the end of the year.
• Your spouse joins you in making the choice

.

Making the choice.

You should attach a statement signed by both spouses to your joint return for the year of the choice. The statement must contain the following information.

• A declaration that you both qualify to make the choice and that you choose to be treated as U.S. residents for the entire tax year.
• The name, address, and taxpayer identification number (SSN or ITIN) of each spouse. (If one spouse died, include the name and address of the person who makes the choice for the deceased spouse.)

Reference: IRS Publication 519, Chapter 1

You are correct.