Residency Starting Date Under the First-Year Choice resident under the substantial presence test, or whether you are a U.S. This applies whether you have a closer connection to a foreign country during the current year, whether you are a U.S. resident through the end of the current year.
resident during any part of the following year, you will be taxed as a U.S. resident for any part of the current year, and you were a U.S. For an example of this situation, see Example 2 in Tax Residency Status Examples.ĬAUTION! If you were a U.S. Note: Because a person who is an " exempt individual" for purposes of the substantial presence test is not considered to be "present in the United States," such an individual’s residency starting date under the substantial presence test may be later than when the “exempt individual” arrived in the United States. 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. Residency Starting Date Under the Substantial Presence Test as a lawful permanent resident (green card holder).ĬAUTION! If you were a U.S.
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: resident at the beginning of the current year. resident for any part of the current year, you will be considered a U.S. resident during any part of the preceding calendar year and you are a U.S. If you receive your green card abroad, then the residency starting date is your first day of physical presence in the United States after you receive your green card. If you meet the green card test at any time during a calendar year, but do not meet the substantial presence test for that year, your residency starting date is the first day in the calendar year on which you are present in the United States as a lawful permanent resident (the date on which the United States Citizenship and Immigration Services (USCIS) officially approved your petition to become an immigrant). Residency Starting Date Under the Green Card Test The rules for determining these dates are as follows. citizen, your period of residency in the United States must have an official starting date and ending date.
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