andreactamayo
Level 1
 
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TaxGuyBill
Level 15

If 2021 was the first year she was ever in the US, you don't count days for the first two calendar years.

That means you generally start counting days in 2023, and if she hits 183, she's a Resident for 2023.

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andreactamayo
Level 1

Does this apply equally for her husband and dependents?

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