during the current year (2021), if any, that you are treating as days of presence under the first-year choice – see (2), above.
The date or dates of absence from the U.S. The date or dates of your 31-day period of presence and the period of continuous presence in the U.S. The number of days of presence in the U.S. resident under the substantial presence test in the following year (2022). That you are making the first-year choice for the current year (2021). The statement must contain your name and address and specify the following: You must attach a statement to Form 1040 to make the first-year choice. J can make the first-year choice for 2021 because up to 5 days of absence are considered days of presence for purposes of the 75% (0.75) requirement. The facts are the same as in Example 1, except that J was also absent from the United States on December 24, 25, 29, 30, and 31. If J makes the first-year choice, J’s residency starting date will be November 1, 2021.Įxample 2. J can make the first-year choice for 2021 because J was in the United States in 2021 for a period of 31 days in a row (November 1 through December 1) and for at least 75% of the days following (and including) the first day of that 31-day period (46 total days of presence in the United States divided by 61 days in the period from November 1 through December 31 equals 75.4%). During the following year (2022), J was a resident of the United States under the substantial presence test. J stayed in the United States for the rest of the year. J returned to the foreign country December 1 and came back to the United States December 17, 2021. for the first time on November 1, 2021, and was here 31 consecutive days (from November 1 through December 1, 2021). J is a citizen of a foreign country who came to the U.S. 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 that later 31-day period. 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 make the first-year choice, your residency starting date for the current year (2021) is the first day of the earliest 31-day period (described in (1) above) that you use to qualify for the choice. When counting the days of presence in (1) and (2) above, do not include the days you were present in the U.S. (For purposes of this 75% requirement, you can treat up to 5 days of absence from the United States as days of presence in the United States.) 
Be present in the United States for at least 75% of the number of days following the 31-day period, beginning with the first day of the 31-day period and ending with the last day of the current year (2021).Be present in the United States for at least 31 days in a row in the current year (2021), and.To make this first-year choice, you must:
resident for part of the current year (2021) and be taxed as a dual-status alien for the current year (2021). resident for part of the prior year (2020), but you meet the substantial presence test in the following year (2022), you can choose to be treated as a U.S. If you do not meet either the green card test or the substantial presence test for the current year (for example, 2021) or the prior year (2020), and you did not choose to be treated as a U.S.
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