Confused regarding tax year for substantial presence test

[Enigmatic Soul 9]

Good afternoon everyone. Ive been reading posts regarding this year's tax season ( 2020 tax year ), and Im confused regarding the test. My wife, arrived with her K1 on July 4th 2020. So far she has done her biometrics, received her AP, EAD and SS card. When using the presence test method, is that for next year's taxes (2021 tax season), or was she considered a resident for tax purposes for this season ( 2020). Ive already filed taxes and it was received. Though I totally didnt realize, at the time hwen filing, about non resident vs resident. Im an US citizen, so I know I could file her as a resident but need to include her worldwide income. However it was very low since she stopped working back in Feb 2020, thinking she could fly out but then all the COVID bans happened.  So technically I can file an amendment, but I wish to clarify for which  year is she considered a resident via the substantial presence test. Thanks everyone in advance for any input, and good luck to all!

[JeanneAdil 6,491]

married in 2020,  she is a resident and you file for her in 2021 ( this tax period)

u can amend with form 1040x

[Enigmatic Soul 9]

11 minutes ago, JeanneAdil said:

married in 2020,  she is a resident and you file for her in 2021 ( this tax period)

u can amend with form 1040x

Thank you so much for the information 😃

[Wuozopo 4,293]

3 hours ago, Enigmatic Soul said:

When using the presence test method, is that for next year's taxes (2021 tax season), or was she considered a resident for tax purposes for this season ( 2020).

Your K1 wife did not quite achieve substantial presence for the 2020 tax year return based on the days she was in the US during 2020. July 4 to Dec 31 is 181 days present. She needs 183 to be a resident alien, BUT days present in 2019 and 2018 can be used. I guess you know the formula and are just asking what years to use??
 

 

4 hours ago, Enigmatic Soul said:

Im an US citizen, so I know I could file her as a resident but need to include her worldwide income.

Yes you and she could write and sign a statement electing for her to be treated as a resident alien even if she couldn’t come up with 183 days presence. If you filed a joint return, she has to be a resident alien and you have to include worldwide income...yours and her foreign income, even if it was just two months of foreign income.