{"id":3579,"date":"2020-07-01T07:56:38","date_gmt":"2020-07-01T07:56:38","guid":{"rendered":"https:\/\/www.irstaxapp.com\/?p=3579"},"modified":"2020-07-01T08:24:29","modified_gmt":"2020-07-01T08:24:29","slug":"how-to-determine-starting-date-ending-date","status":"publish","type":"post","link":"https:\/\/www.irstaxapp.com\/how-to-determine-starting-date-ending-date\/","title":{"rendered":"How to Determine Starting Date &#038; Ending Date for Residency ?"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><picture><source srcset=\"https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2020\/07\/How-to-Determine-Starting-Date-Ending-Date-_-1-600x343.webp 600w,https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2020\/07\/How-to-Determine-Starting-Date-Ending-Date-_-1-300x171.webp 300w,https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2020\/07\/How-to-Determine-Starting-Date-Ending-Date-_-1.webp 700w\" sizes=\"(max-width: 700px) 100vw, 700px\" type=\"image\/webp\"><img src=\"https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2020\/07\/How-to-Determine-Starting-Date-Ending-Date-_-1.png\" height=\"400\" width=\"700\" srcset=\"https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2020\/07\/How-to-Determine-Starting-Date-Ending-Date-_-1-600x343.png 600w, https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2020\/07\/How-to-Determine-Starting-Date-Ending-Date-_-1-300x171.png 300w, https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2020\/07\/How-to-Determine-Starting-Date-Ending-Date-_-1.png 700w\" sizes=\"(max-width: 700px) 100vw, 700px\" class=\"wp-image-3591 sp-no-webp\" alt=\"\" decoding=\"async\" loading=\"lazy\"  > <\/picture><\/figure>\n\n\n\n<p>The US tax laws requires determination of period of residency of an alien in the United States. The rules for determining  official starting date and ending date are different in various situations . These situations of Green Card Test , Substantial Presence Test ,First Year Choice ,Income Tax Treaty  and <\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_62 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6629142ebbc35\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6629142ebbc35\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.irstaxapp.com\/how-to-determine-starting-date-ending-date\/#Residency_Starting_Date_Under_the_Green_Card_Test\" title=\"Residency Starting Date Under the Green Card Test\">Residency Starting Date Under the Green Card Test<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.irstaxapp.com\/how-to-determine-starting-date-ending-date\/#Green_card_received_outside_USA\" title=\"Green card received outside USA\">Green card received outside USA<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.irstaxapp.com\/how-to-determine-starting-date-ending-date\/#Tax_resident_in_two_consecutive_years\" title=\"Tax resident in two consecutive years\">Tax resident in two consecutive years<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.irstaxapp.com\/how-to-determine-starting-date-ending-date\/#Passed_substantial_presence_test\" title=\"Passed substantial presence test\">Passed substantial presence test<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.irstaxapp.com\/how-to-determine-starting-date-ending-date\/#Passed_green_card_test_substantial_presence_test\" title=\"Passed green card test &amp; substantial presence test\">Passed green card test &amp; substantial presence test<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.irstaxapp.com\/how-to-determine-starting-date-ending-date\/#First_year_choice\" title=\"First year choice\">First year choice<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.irstaxapp.com\/how-to-determine-starting-date-ending-date\/#Residency_in_terms_of_an_income_tax_treaty\" title=\"Residency in terms of an income tax treaty\">Residency in terms of an income tax treaty<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.irstaxapp.com\/how-to-determine-starting-date-ending-date\/#Statement_Required_to_Establish_Your_Residency_Termination_Date\" title=\"Statement Required to Establish Your Residency Termination Date\">Statement Required to Establish Your Residency Termination Date<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Residency_Starting_Date_Under_the_Green_Card_Test\"><\/span>Residency Starting Date Under the Green Card Test<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>If you meet the&nbsp;<a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/alien-residency-green-card-test\" target=\"_blank\" rel=\"noopener\">green card test<\/a>&nbsp;at any time during a calendar year, but do not meet the&nbsp;<a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/substantial-presence-test\" target=\"_blank\" rel=\"noopener\">substantial presence test<\/a>&nbsp;for that year, your residency starting date is the first day in the calendar year on which you are present in the United States as a lawful permanent resident (the date on which the United States Citizenship and Immigration Services (USCIS) officially approved your petition to become an immigrant).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Green_card_received_outside_USA\"><\/span>Green card received outside USA<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>If you receive your green card abroad, then the residency starting date is your first day of physical presence in the United States after you receive your green card.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>End date <\/strong>in case of green card<\/h3>\n\n\n\n<p>Your last day of presence in the United States as a lawful permanent resident of the U.S. is the residency ending date under the immigration laws of the United States.However, you are still considered to be a resident alien of the United States for U.S. income tax purposes, until you: (1) voluntarily turn in your green card to USCIS and renounce your U.S. immigrant status; (2) have your immigrant status administratively revoked by USCIS; or (3) have your immigrant status judicially revoked by a United States federal court.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tax_resident_in_two_consecutive_years\"><\/span>Tax resident in two consecutive years<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>If you were a U.S. resident during any part of the preceding calendar year and you are a U.S. resident for any part of the current year, you will be considered a U.S. resident at the beginning of the current year.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Passed_substantial_presence_test\"><\/span>Passed substantial presence test<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>If you pass the&nbsp;<a href=\"https:\/\/www.irstaxapp.com\/use-substantial-presence-test-calculator\/\">substantial presence test<\/a>&nbsp;for a calendar year, the residency starting date is generally the first day you are present in the United States during that calendar year.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Ending Date Under the Substantial Presence Test<\/h3>\n\n\n\n<p>In general, if you meet the substantial presence test, your residency ending date is your last day of presence in the United States followed by a period during which:<\/p>\n\n\n\n<ol><li>You are not present in the United States,<\/li><li>You have a closer connection to a foreign country than to the United States, and<\/li><li>You are not a resident of the United States during the calendar year following that of your last day of presence in the United States.<\/li><\/ol>\n\n\n\n<p style=\"background-color:#d0fae9\" class=\"has-background\">Under the general rule, the residency ending date is December 31 of the calendar year in which you left the United States.<\/p>\n\n\n\n<p>However, your <strong>residency ending date <\/strong>is the last day during the calendar year that you are physically present in the United States if, for the remainder of the calendar year:<\/p>\n\n\n\n<ul><li>your&nbsp;tax home&nbsp;is in a foreign country (cf. Rev. Rul. 93-86); and<\/li><li>you&nbsp;maintain a closer connection to that foreign country than to the United States (cf. Treas. Reg. \u00a7 301.7701(b)-2(d)).<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Passed_green_card_test_substantial_presence_test\"><\/span>Passed green card test &amp; substantial presence test<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>If you passed both the green card test and the substantial presence test in the same year, your residency starting date is the <strong>earlier of:<\/strong><\/p>\n\n\n\n<p class=\"has-background has-pale-cyan-blue-background-color\">The first day you are present in the United States during the year you pass the substantial presence test, or<\/p>\n\n\n\n<p class=\"has-background has-light-green-cyan-background-color\">The first day you are present in the U.S. as a lawful permanent resident (green card holder).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"First_year_choice\"><\/span>First year choice<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>If you make the <a href=\"https:\/\/www.irstaxapp.com\/what-is-first-year-choice-for-tax\/\">first-year choice<\/a>, your residency starting date for the current year is the first day of the earliest 31-day period (described in (1) above) that you use to qualify for the choice. You are then treated as a U.S. resident for the rest of the year.<\/p>\n\n\n\n<p>If you are present for more than one 31-day period and you satisfy condition (2) above for each of those periods, your residency starting date is the first day of the first 31-day period. If you are present for more than one 31-day period but you satisfy condition (2) above only for a later 31-day period, your residency starting date is the first day of the later 31-day period.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Residency_in_terms_of_an_income_tax_treaty\"><\/span>Residency in terms of an income tax treaty<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>In general, your residency starting date under the terms of an income tax treaty is the date on which you first satisfy the definition of a resident under the terms of the treaty. Generally, each treaty looks first to the domestic tax law of each country to define residency for that country. If dual residency in both countries results, then most treaties contain &#8220;tie-breaker&#8221; rules to determine a single country of residency.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Statement_Required_to_Establish_Your_Residency_Termination_Date\"><\/span>Statement Required to Establish Your Residency Termination Date<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>You must file a statement with the IRS to establish your residency termination date. You must sign and date this statement and include a declaration made under penalties of perjury.<\/p>\n\n\n\n<p>The statement must be attached to your income tax return. If you are not required to file an income tax return, send the statement to the Department of the Treasury, Internal Revenue Service, Austin, Texas 73301-0215, on or before the due date for filing your income tax return.<\/p>\n\n\n\n<p>The statement must contain the following information (as applicable):<\/p>\n\n\n\n<ol><li>Your name, address, U.S. taxpayer identification number (if any), and U.S. visa type and number (if any).<\/li><li>Your passport number and the name of the country that issued your passport.<\/li><li>The tax year for which the statement applies.<\/li><li>The last day you were present in the United States during the year.<\/li><li>Enough facts to establish that you maintained your tax home in and had a closer connection to a foreign country following your last day of presence in the United States during the year (or, if applicable, following the abandonment or rescission of your status as a lawful permanent resident during the year).<\/li><li>The date that your status as a lawful permanent resident was abandoned or rescinded.<\/li><li>Enough facts (including copies of relevant documents) to establish that your status as a lawful permanent resident has been abandoned or rescinded.<\/li><li>If you can exclude days under the de minimis presence rule (refer to&nbsp;<a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-publication-519\" target=\"_blank\" rel=\"noopener\">Publication 519, U.S. Tax Guide for Aliens<\/a>), state the dates you are excluding and include enough facts to establish that you maintained your tax home in, and had a closer connection to, a foreign country during the period you are excluding.<\/li><\/ol>\n\n\n\n<p><strong>Note:<\/strong>&nbsp;If you do not file the required statement, you cannot claim a closer connection to a foreign country or countries. This does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the requirements for filing the statement and significant steps to comply with those requirements.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The US tax laws requires determination of period of residency of an alien in the United States. The rules for determining official starting date and ending date are different in various situations . These situations of Green Card Test , Substantial Presence Test ,First Year Choice ,Income Tax Treaty and Residency Starting Date Under the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3591,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[54,6],"tags":[],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/posts\/3579"}],"collection":[{"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/comments?post=3579"}],"version-history":[{"count":0,"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/posts\/3579\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/media\/3591"}],"wp:attachment":[{"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/media?parent=3579"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/categories?post=3579"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/tags?post=3579"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}