Help for EITC

[therek 1]

Hello! I was wondering if i pass the substantial presence test for the IRS to be quialified as a resident. Here goes the time ive been in the us in the past 3 years and the type of status i had.

2019: October 23th 2019 - October 31st 2019 (ESTA-VWP)

2020: July 22nd 2020 - October 11th 2020 (ESTA VWP) 

2021: March 20th 2021 - June 2nd 2021 (ESTA VWP) and August 26th 2021 - Till now ( K1 visa and AOS) 

 

Thanks everyone that can help. 

[Wuozopo 4,293]

55 minutes ago, therek said:

Hello! I was wondering if i pass the substantial presence test for the IRS to be quialified as a resident. Here goes the time ive been in the us in the past 3 years and the type of status i had.

2019: October 23th 2019 - October 31st 2019 (ESTA-VWP)

2020: July 22nd 2020 - October 11th 2020 (ESTA VWP) 

2021: March 20th 2021 - June 2nd 2021 (ESTA VWP) and August 26th 2021 - Till now ( K1 visa and AOS) 

 

Thanks everyone that can help. 

If you are married to a US citizen and want to file a joint return, you don’t have to pass any test. You provide a statement signed by both electing to be treated as a resident alien for tax purposes. Are you familiar with that?  

Count up your own days and do the math

1. Number of days present in 2021 ___________
2. Number of days present in 2020 ___________. Divide by 3= ___________
3. Number of days present in 2019 ___________. Divide by 6= ___________

Add the red lines. Is your total more than 183?

[therek 1]

50 minutes ago, Wuozopo said:

If you are married to a US citizen and want to file a joint return, you don’t have to pass any test. You provide a statement signed by both electing to be treated as a resident alien for tax purposes. Are you familiar with that?  

Count up your own days and do the math

1. Number of days present in 2021 ___________
2. Number of days present in 2020 ___________. Divide by 3= ___________
3. Number of days present in 2019 ___________. Divide by 6= ___________

Add the red lines. Is your total more than 183?

I am familiar with that, Im trying to avoid having to mail the tax return

[therek 1]

51 minutes ago, Wuozopo said:

If you are married to a US citizen and want to file a joint return, you don’t have to pass any test. You provide a statement signed by both electing to be treated as a resident alien for tax purposes. Are you familiar with that?  

Count up your own days and do the math

1. Number of days present in 2021 ___________
2. Number of days present in 2020 ___________. Divide by 3= ___________
3. Number of days present in 2019 ___________. Divide by 6= ___________

Add the red lines. Is your total more than 183?

I guess my main question is if days under ESTA count towards the time. The result is: 

1. Number of days present in 2021 =201
2. Number of days present in 2020 = 81. Divide by 3= 27
3. Number of days present in 2019= 8. Divide by 6= 1.3 

TOTA: 229.3

[Ayrton 965]

10 hours ago, therek said:

I am familiar with that, Im trying to avoid having to mail the tax return

I believe some tax softwares already have included the statement to elect to be considered a resident alien. When we first filed, we used a tax guy from a local H&R Block office and he able to enter the letter in the system and e-file.

[Wuozopo 4,293]

On 1/24/2022 at 8:33 PM, therek said:

I guess my main question is if days under ESTA count towards the time. The result is: 

 

Publication 519 is the IRS tax guide for Aliens.  https://www.irs.gov/pub/irs-pdf/p519.pdf
Chapter 1 is determining if you are a resident alien or nonresident alien. There are some exceptions to what kind of days don’t count in that formula, but I see nothing about being a visitor on VWP as not counting.

 

Your post is vague. Can you elaborate how your question relates to your title EITC? What is it that you are really trying to accomplish? Maybe you would get extra help on what you need to know.. Are you filing jointly? Do you have a SSN? Did you earn foreign income in 2021?  Stuff like that. 
 

This IRS page may help you too. https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/common-errors-for-the-earned-income-tax-credit-eitc#Married and Filed as Single or Head of Household

Edited January 26, 2022 by Wuozopo

[Merica-n 65]

On 1/24/2022 at 6:04 PM, therek said:

if i pass the substantial presence test for the IRS to be quialified as a resident.

You cannot use the substantial presence test to qualify for the earned income credit in your first year of residency, if you weren't present on January 1 (first day of the calendar year).  You must use the election.

 

Rationale:

 

Earned Income Tax Credit Rules

 

Quote

Rule 4—You Must Be a U.S. Citizen or Resident Alien All Year

If you (or your spouse, if married) were a nonresident alien for any part of the year, you can’t claim the earned income credit unless your filing status is married filing jointly. You can use that filing status only if one spouse is a U.S. citizen or resident alien and you choose to treat the nonresident spouse as a U.S. resident. If you make this choice, you and your spouse are taxed on your worldwide income. If you need more information on making this choice, get Pub. 519, U.S. Tax Guide for Aliens. If you (or your spouse, if married) were a nonresident alien for any part of the year and your filing status isn't married filing jointly, enter “No” on the dotted line next to line 27a (Form 1040 or 1040-SR).

Link:  https://www.irs.gov/publications/p596#en_US_2021_publink1000297438

 

You must be a resident alien the entire year.  So we have to figure out your starting date based on the substantial presence test:

 

Quote

Residency Starting Date Under the Substantial Presence Test

If you meet the substantial presence test for a calendar year, your residency starting date is generally the first day you are present in the United States during that calendar year.

If you were a U.S. resident during any part of the preceding calendar year and you are a U.S. resident for any part of the current year, you will be considered a U.S. resident at the beginning of the current year.

If you meet both the green card test and the substantial presence test in the same year, your residency starting date is the earlier of:

• The first day you are present in the United States during the year you pass the substantial presence test, or
• The first day you are present in the U.S. as a lawful permanent resident (green card holder).

Link:  https://www.irs.gov/individuals/international-taxpayers/residency-starting-and-ending-dates

Under the substantial presence test with no green card, your residency starting date would be the first day of the year you met the substantial presence test, which would be March 20, 2021, so you wouldn't have been a resident alien for the entire year, you would not be able to file jointly without an election and as described in Rule 4 and throughout this thread, you would need to elect to be treated as a resident alien to file jointly and qualify.

 

Also note, that for the earned income tax credit, your cannot use the foreign income exclusion and any income for the K1 spouse in their home country must be included on the return.

 

 

 

 

 

Edited January 28, 2022 by Merica-n

[Wuozopo 4,293]

2 hours ago, Merica-n said:

Also note, that for the earned income tax credit, your cannot use the foreign income exclusion and any income for the K1 spouse in their home country must be included on the return.

That’s why I asked him:

Your post is vague. Can you elaborate how your question relates to your title EITC? What is it that you are really trying to accomplish? Maybe you would get extra help on what you need to know.. Are you filing jointly? Do you have a SSN? Did you earn foreign income in 2021?  Stuff like that. 
 

There’s too many ifs and buts to cover if he won’t say what his goal it so it can be narrowed down.  And he hasn’t answered yet so seems to be disinterested