Minvest
Level 3

My client entered the US on 02/24/19.

I'm submitting a W-7 and tax return to apply for a ITIN.

Is she considered a resident for tax filing purposes?

 

Thanks,

Michael D.

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TaxGuyBill
Level 15

Greencard?  What type of visa?  No legal documentation?

Married?  If so, does the spouse move to US too?  Greencard?  What type of visa?  No legal documentation?

Minvest
Level 3

The client doesn't have a green card.

She has a B1 visa.

She's single

She has a Peruvian passport.

 

Thanks

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RandyAZ
Level 3

My assistant "Mr Google" states:

Visitors carrying a US B1/B2 Visa can enter the United States for a maximum of 180 days Per Entry. All visits are strictly limited to business or tourism, so you CANNOT seek paid work or employment.Feb 10, 2020

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TaxGuyBill
Level 15

Assuming your client was in the US that entire time, it looks like your client was a Resident by the end of the year.

Her Residency Starting Date would probably be 2/24/19.

That means you file a 1040, but as a "Dual Status" return.

https://www.irs.gov/pub/irs-pdf/p519.pdf

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