I left the USA for India on 1/31/2019. I was present in the USA in 2018 but for 15 days, and for the whole of 2017, and in 2016 except for 15 days. Will I be classified as a resident alien, non-resident alien, or dual status? Do I have any choice here? The substantial presence test indicates that I am a resident alien, but there is a tax home exception and I don't quite understand whether it applies to me. Also, there is the dual status angle to the situation.

I want to convert part of my traditional IRA to Roth IRA. Is my tax status linked to my ability to effect this conversion?

  • I'm starting to think that if you departed usa on 1/31/2019, it is less than 31 days because there were hours over International Waters. premieroffshore.com/feie-physical-presence-test-travel-days
    – base64
    May 25, 2020 at 5:32
  • @base64 Yes. I was thinking on those lines just now, and was wondering whether to pose this question to you. But it might be too late to consider that now because the 1099 has gone to the IRS. Or can I do anything about it? May 25, 2020 at 5:34
  • Nevermind the law says "Thirty-one day minimum. If an individual is not physically present for more than 30 days during the current year, the substantial presence test will not be applied". Such a misleading heading. § 301.7701(b)-1 (c)(4)
    – base64
    May 25, 2020 at 5:37
  • @base64 Which Pub is this? Can you paste the link? May 25, 2020 at 5:39
  • law.cornell.edu/cfr/text/26/301.7701(b)-1 , also "You are treated as present in the U.S. on any day you are physically present in the country, at any time during the day. " irs.gov/individuals/international-taxpayers/…
    – base64
    May 25, 2020 at 5:41


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