I am writing about the filing of tax return as a new permanent resident, whose deadline is April 15th 2014.
I wish to know if I am required to file, for I entered the US with a DV1 immigrant visa on December the 19th 2013. From then til December 31st 2013 I did not work (13 days of presence in US during 2013), and in those days I did not get any kind of income either.
As far as I can see from the internet I do not pass neither the presence test (31 days) nor the green card test for tax purposes ( I got the plastic card on April 5th 2014). Still some suggests I should file anyway, as avoiding this could be interpreted as a wish to abandon residence status.
Becoming a US resident on Dec 19th, 2013 (which equals to 13 days) and not earning anything by then in 2013, I would like to know if I need to file a tax return. For before Dec 19th, 2013 I was neither a US resident nor I was present in the US at all.