Sentences with phrase «substantial presence test in»

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.

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.

Not exact matches

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.

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

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

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?

As well, all Canadian snowbirds whose visits to the U.S. fall between 30 and 183 days in a single calendar year are subjected to something the IRS calls a «substantial presence» test.

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.

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).