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1040 or 1040 Non-residence? Which Tax form you need to file?

You are a resident for tax purposes if you were a lawful permanent resident (immigrant) of the United States at any time during 2020. In most cases, you are a lawful permanent resident if the USCIS (or its predecessor organization, INS) has issued you an alien registration card, also known as a green card. You continue to have resident status under this test unless the status is taken away from you or is administratively or judicially determined to have been abandoned.

Substantial Presence Test You are considered a U.S. resident if you meet the substantial presence test for 2020. You meet this test if you were physically present in the United States for at least:

  1. 31 days during 2020; and

  2. 183 testing days during the 3-year period of 2020, 2019 and 2017

Exempt individual. For purposes of the substantial presence test, an exempt individual is anyone in one of the following categories. • An individual temporarily present in the United States as a foreign government-related individual under an “A” or “G” visa, other than individuals holding “A-3” or “G-5” class visas. • A teacher or trainee who is temporarily present under a “J” or “Q” visa, who substantially complies with the requirements of the visa. • A student who is temporarily present under an “F,” “J,” “M,” or “Q” visa, who substantially complies with the requirements of the visa. • A professional athlete who is temporarily in the United States to compete in a charitable sports event.

You will not be an exempt individual as a student in 2020 if you were exempt as a teacher, trainee, or student for any part of more than 5 calendar years. However, there are exceptions to these limits.

US tax law might be complicated, please contact us today to help determine your tax filling status.

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