Substantial Presence Test - US Resident for Tax purposes

[Minvest]

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.

[TaxGuyBill]

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]

The client doesn't have a green card.

She has a B1 visa.

She's single

She has a Peruvian passport.

Thanks

[RandyAZ · Accepted solution]

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

[TaxGuyBill]

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