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Home tax calculator

First Year Choice Calculator

by Prashant Thakur
July 16, 2020
in tax calculator
0
first year choice calculator

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

  1. Presence in at least 31 days in a row in the current year, and
  2. 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)

  1. Days you commute to work in the U.S. from a residence in Canada or Mexico, if you regularly commute from Canada or Mexico.
  2. Days you are in the U.S. for less than 24 hours, when you are in transit between two places outside the United States.
  3. Days you are in the U.S. as a crew member of a foreign vessel.
  4. Days you are unable to leave the U.S. because of a medical condition that develops while you are in the United States.
  5. Days you are an exempt individual (see below)

Reference for knowing more from irs publication 519

Post Disclaimer

While the information on this site  - Internal Revenue Code Simplified-is about legal issues, it is not legal advice or legal representation. Because of the rapidly changing nature of the law and our reliance upon outside sources, we make no warranty or guarantee of the accuracy or reliability of information contained herein.

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  • Tax Rates 2023
    • Pension Plans Limits 2023
    • Estate & Trust
    • 2022 Tax Brackets
      • USA State and Local Taxes
      • EIC Table 2023, 2022
    • Tax Bracket 2021
    • Tax Brackets 2020
    • Tax Bracket 2019
      • Long Term Capital Gains Rate- 2019,2018,2017
      • 2019 & 2018 Standard Deduction
      • Kiddie Tax Brackets
    • Depreciation MACRS Table
  • Tax Information
    • Latest Phone number of IRS
    • Local Taxpayer Advocate Service Office
    • Search CAA & AA
  • Tax Calculator 2022 & 2023
    • Fastest Sales Tax Reverse Calculator
    •  EITC Calculator 2022 & 2023
    • SEP-IRA Calculator
    • Penalty Calculator
    • IRA Contribution Limit Calculator
    • Mileage Reimbursement Calculator
    • Net Investment Calculator
    • Alternative Minimum Tax Calculator for 2017 & 2018
    • Estimated Tax Penalty
    • Section 179 Deduction
    • tax residency
      • Physical Presence Test Calculator
      • US Tax Residency Calculator
      • First Year Choice Calculator
    • Capital Gains Calculator
    • Home Office Deduction Calculator
  • Write to me
  • Q&A
  • State and Local Taxes
    • California Tax Calculator With Tax Rates
    • DC Tax Rates 2022 & Past Years
    • Massachusetts tax calculator
    • Illinois tax calculator with tax rates
    • Indiana Tax Rate Chart
    • NY State Tax Rate 2022
  • Privacy Policy
  • Guest Posting
  • Lottery Tax Rates by State
  • Test of calculator
  • Quick Videos of Tax Tips!

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