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

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