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Can i claim the standard deduction first year passing the substantial presence test?

Forum|Forum|6 years ago
February 21, 2020
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Hello,

I am an F1 student from Europe since 08/2014. I filed as a non-resident for 2014 - 2018. For 2019 I understand that I pass the substantial presence test (I was present the whole year) and will file form 1040.

Can I claim the standard deduction for 2019 or am I considered dual status for 2019?

Thank you very much

Best answer by DavidS127

Yes, you can claim the standard deduction for 2019. Based on your facts, you are not a dual status alien in 2019.

Here's how I came to that conclusion:

2019 is the sixth year you were present in the U.S., so you meet the "for any part of more than 5 calendar years" test for "not be an exempt individual" in 2019. So, assuming you have substantially complied with your visa and have not established that you do not intend to permanently reside in the U.S., you are not an exempt individual for 2019.

Because you meet the substantial presence test for 2019, your residency starting date is the firs day you were present in the U.S., i.e., January 1st. You are a resident alien for tax purposes the entire year, and not a dual status alien.

See IRS Publication 519 for the resident alien rules.

DavidS127Answer

Yes, you can claim the standard deduction for 2019. Based on your facts, you are not a dual status alien in 2019.

Here's how I came to that conclusion:

2019 is the sixth year you were present in the U.S., so you meet the "for any part of more than 5 calendar years" test for "not be an exempt individual" in 2019. So, assuming you have substantially complied with your visa and have not established that you do not intend to permanently reside in the U.S., you are not an exempt individual for 2019.

Because you meet the substantial presence test for 2019, your residency starting date is the firs day you were present in the U.S., i.e., January 1st. You are a resident alien for tax purposes the entire year, and not a dual status alien.

See IRS Publication 519 for the resident alien rules.

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