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June 4, 2019
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Substantial presence test with First-year choice and filing as dual status

  • June 4, 2019
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I was on F1 OPT Visa from start of 2018 till 09/30/2018 and moved to H1B visa from 10/01/2018 and was in US for the rest of the year. I'm applying for First-year choice and filing as Dual status alien. Given that I cannot file the return till I pass the substantial presence test, on what date will I pass the test in 2019?

    Best answer by pk12_2

    to be eligible for first year choice you need to meet the following:

    (a) was not a resident for tax purposes in 2017

    (b) will meet the substantial presence test in 2019

    (c) during test period 10/01/2018 thru 12/31/2018, you have been continuously present for at least 31 days

    (d) during the above test period you have been in the USA for at least 75% of the total days  ( counting optional  up to 10 days of absence )

    If you do then you  write a note stipulating the above points  and request to be treated as a resident for the year 2018

    This will allow you to file using form 1040 and use TurboTax, as also all the tax benefits of a resident for tax purposes.

    2 replies

    pk12_2Answer
    Employee
    June 4, 2019

    to be eligible for first year choice you need to meet the following:

    (a) was not a resident for tax purposes in 2017

    (b) will meet the substantial presence test in 2019

    (c) during test period 10/01/2018 thru 12/31/2018, you have been continuously present for at least 31 days

    (d) during the above test period you have been in the USA for at least 75% of the total days  ( counting optional  up to 10 days of absence )

    If you do then you  write a note stipulating the above points  and request to be treated as a resident for the year 2018

    This will allow you to file using form 1040 and use TurboTax, as also all the tax benefits of a resident for tax purposes.

    June 4, 2019
    Hi pk.  I believe you must be married to elect the full year resident.  Are you married?
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    June 4, 2019

    100% of the current year (2019) US days 

    1/3 of the 2018 US days = 92/3 = 30 US days.

    183 - 30 = 153 US days in 2019 before you can file your return. 

    I'll let you look at a calendar to determine the 153rd day of 2019.

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