In today's video, we're going to discuss how to determine US residency. This video is the second part of a two-part series that will help you correctly file your taxes and save money by knowing what to include and exclude. Hi, I'm Patrick Evans, owner of US Tax Practice. I'm a US certified public accountant based in Switzerland, servicing US taxpayers in Europe and beyond. My business is centered around helping fellow US taxpayers. Today, we're going to talk about dual status aliens and how to establish a non-relative spouse as a resident in the US. A dual status alien is an individual who is both a non-resident alien and a resident alien in the same year. This complicates your tax return. Publication 519 provides guidance on calculating tax, starting from page 25. Here are the most common situations in which an individual may be considered a dual status alien: 1. When you enter the US and receive permanent residency status, such as a green card, in the year of arrival. 2. When you enter the US and meet the substantial presence test in the year of arrival. 3. When you exit the US and do not pass the substantial presence test or do not qualify for the first-year choice election. 4. When you hold a J or F visa for part of the year and receive permanent residency status during that year. 5. When you hold a J or F visa for part of the year but later change to an H visa or another status, meet the substantial presence test, and pass the test. 6. When you permanently leave the US during a year in which you qualify as a tax resident, but certain conditions apply. If you permanently leave the US during the year and return to your home country after meeting the substantial presence test,...
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Video instructions and help with filling out and completing Form 8854 Residency
