We have made a detailed post on First Year Choice facility to chose earlier year as year of your tax residency in USA, given to an alien in USA if he/she does not satisfy either the green card test or the substantial presence test for the current year . Now , in order to avail the first year choice there are conditions or being present in USA year wise , that must be fulfilled . The calculator below will make your life easy .
First Year Choice Test Calculator
Methodology for first year choice calculator
The aforesaid calculator has taken into account the conditions
- Presence in at least 31 days in a row in the current year, and
- Be present in the United States for at least 75% of the number of days beginning with the first day of the 31-day period and ending with the last day of the current year.
For purposes of this 75% requirement, you can treat up to 5 days of absence from the United States as days of presence in the United States.
Days not counted for counting presence (above)
- Days you commute to work in the U.S. from a residence in Canada or Mexico, if you regularly commute from Canada or Mexico.
- Days you are in the U.S. for less than 24 hours, when you are in transit between two places outside the United States.
- Days you are in the U.S. as a crew member of a foreign vessel.
- Days you are unable to leave the U.S. because of a medical condition that develops while you are in the United States.
- Days you are an exempt individual (see below)
Reference for knowing more from irs publication 519