Sentences with phrase «substantial presence test»

We need to know whether your spouse will be an F - 1 student who is exempt individual pertaining to substantial presence test in 2009 or whether your spouse will have a green card at any time during 2009.

If you're working in India - then, unless you are otherwise a US tax resident (i.e.: US citizen, green card holder, spent enough time in the US to qualify under substantial presence test, or married to such a person and made an election to file jointly), you have no US tax liability.

If you don't have United States citizenship, you must either have a green card that allows you to reside in the country, or satisfy the IRS substantial presence test.

Residency starting date for individuals meeting substantial presence test In the case of an individual who meets the substantial presence test of paragraph (3) with respect to any calendar year, the residency starting date shall be the first day during such calendar year on which the individual is present in the United States.

I seem to meet the substantial presence test (right?)

Under the rules pertaining to the substantial presence test, your spouse is considered a U.S. resident alien for tax purposes if your spouse is physically present in the United States on at least: 1.

If your spouse is an exempt individual pertaining to the substantial presence test for 2009 or if your spouse does not have a green card at any time during 2009, your spouse may still be treated as a nonresident alien for the purpose of withholding social security and Medicare tax.

An exempt individual is someone exempt from counting days of presence in the U.S. toward the substantial presence test.

Otherwise you may run afoul of a complicated IRS calculation called the «substantial presence test,» which may require you to pay U.S. income tax.

However, the election to file a joint return with a U.S. resident alien spouse has no effect upon the nonresident alien spouse's liability for social security and Medicare taxes if the nonresident alien spouse is an F - 1 student who is exempt from counting days of presence in the U.S. toward the substantial presence test in 2009.

Working through the substantial presence test and the ITIN application process can be daunting.

I passed the substantial presence test at some point in 2017.

But even if you meet the substantial presence test, you can still avoid being labeled a U.S. resident for tax purposes by filing out Form 8840 with the IRS.

Since I was in the US in both 2015 and 2016 (~ 100 and 110 days, respectively), I believe I'm not exempted anymore in 2017 from the substantial presence test, is that correct?

After my research, I found out that I don't pass the substantial presence test since I was under F1 student visa (OPT) for...

That happens if you get caught by a complicated calculation called the «substantial presence test.»

George arrived in the United States on February 1 and satisfied the substantial presence test for the tax year.

In example 1 on the IRS website about alien residency examples the IRS arrives at the conclusion that Wei Wu's residency starting day is 01-01-2016 (he passed the substantial presence test on 07-01-2016).

The single biggest pitfall prospective snowbirds need to be aware of, he insists, is the «substantial presence test».

Normally, F1 visa students qualify for 1040 - NR for at least 5 years if they do not pass the substantial presence test.

I've also looked at the substantial presence test but as far as I understand I would meet the requirements there as I have not left the country since 2009.

Knowing that you'll have to do the math and see if you qualify under the substantial presence test or not.

If you think you may fail the substantial presence test, you should use IRS Form 8840 to prove a closer connection with Canada: whenever you cross the border you should have this form ready to present to officials.

Days in H1b status are never exempt, so they do count towards the substantial presence test.

Your days in F1 status do not count towards the substantial presence test.

If you answered «NO» to the first two questions above, and «YES» to the last two questions above, then you have a basis for claiming you are still a nonresident alien, even though you have passed the substantial presence test.

If you qualify under the substantial presence test to be full - year resident then yes.

If you meet the green card test at anytime during the calendar year, but do not meet the substantial presence test for that year, your residency starting date is the first day on which you are present in the United States as a Lawful Permanent Resident.

The IRS uses two tests — the green card test and the substantial presence test — for assessing your alien status.

I will assume that your wife hasn't been to the US much, so she is a nonresident alien for 2016, because she does not pass the green card test or the substantial presence test.

I will become a permanent resident in 2017 (in the unlikely case my petition fails, I will still spend the whole year in O - 1 status), thus satisfying the substantial presence test for 2017.

The IRS states that you are a non-resident alien unless you meet either the green card test or the substantial presence test.