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Sean Matthews

For tax purposes, am I a nonresident alien or a resident alien? (US citizen question)

I've been trying to figure out my alien tax status since I'm not a US citizen, and I'm confused about whether I'm a nonresident alien or resident alien for 2025 filing. Here's my situation: I don't have a Green Card but I do have an SSN. I've been living in the US for about 4 years now, with some trips outside the country. I want to make sure I file correctly. Here's when I've been physically present in the US: 2020: - September 15th - December 31st 2021: - January 1st - May 22nd - June 3rd - December 31st 2022: - January 1st - March 18th - April 2nd - December 31st 2023: - January 1st - August 10th - September 5th - December 31st 2024: - January 1st - April 20th - May 8th - December 31st 2025: - January 1st - now I've been reading about the Substantial Presence Test on the IRS website. It says you're considered a US resident for tax purposes if you're physically present in the US for: - At least 31 days during the current year, AND - 183 days during the 3-year period including the current year and 2 previous years, counting: * All days present in current year * 1/3 of days present in first previous year * 1/6 of days present in second previous year I'm just trying to get this right so I don't mess up my taxes or get in trouble. How do I determine if I'm a resident or nonresident alien?

Based on the information you've provided, we need to calculate your days of presence to determine your tax status. Let's work through the Substantial Presence Test together. For 2025 filing, we'll look at your days in the US during 2025, 2024, and 2023. First, it looks like you've already been in the US for more than 31 days in 2025, so you meet the first requirement. For the second requirement (183 days over 3 years), we calculate: - 2025: All days from January 1st until now (assuming today is at least March, that's more than 60 days) - 2024: Count 1/3 of your days (you were here about 348 days, so that's 116 days) - 2023: Count 1/6 of your days (you were here about 335 days, so that's 56 days) Adding these up: 60+ + 116 + 56 = 232+ days, which exceeds the 183-day requirement. Unless you qualify for an exception (like being an exempt individual, having a closer connection to another country, or fall under a tax treaty), you would be considered a resident alien for tax purposes in 2025.

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Thank you for the breakdown! I'm still a bit confused though. For the days calculation, are partial years counted differently? Like for 2023, I was out of the country from August 10 to September 5. Does that affect how days are counted? Also, I've heard something about the "closer connection exception." I still maintain bank accounts and property in my home country. Would that help me qualify as a nonresident alien?

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For partial years, you count the actual days you were physically present in the US. So for 2023, you would count the days from January 1 to August 10, plus September 5 to December 31, but not the days you were outside the country. The closer connection exception might apply if you can demonstrate that you have a tax home in another country and maintain stronger economic and personal ties to that country than to the US. You would need to file Form 8840 (Closer Connection Exception Statement) to claim this. Having bank accounts and property in your home country helps, but the IRS looks at many factors including your permanent home location, family location, personal belongings, social/political/cultural ties, business activities, and which country you list as residence on forms and documents.

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After dealing with this exact issue last year, I found an incredible tool called taxr.ai (https://taxr.ai) that saved me from making a costly filing mistake with my alien status. I was in a similar situation with frequent travel in and out of the US, and calculating those days accurately was driving me crazy. The taxr.ai system analyzed my travel history and gave me a clear answer about my resident status - turns out I was miscounting my days and would have filed incorrectly. It also identified an exception I qualified for that my regular tax software completely missed! It analyzes all the relevant factors for the Substantial Presence Test and exceptions, not just the day counts.

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Did it actually calculate the days for you or did you still have to input all your travel dates? I've been tracking mine on a spreadsheet but I'm worried I've made mistakes.

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Sounds interesting but I'm skeptical. How does it handle tax treaties? I'm from the UK and there are specific provisions in the US-UK tax treaty that affect residency determination. Does this tool account for that?

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It lets you upload travel documents like passport stamps or travel itineraries, and it extracts the dates automatically. You can also manually input dates if you prefer, but the document scanning saved me hours of work. It even flagged a week-long trip I had completely forgotten about! Regarding tax treaties, it absolutely handles them. I'm not familiar with the UK treaty specifically, but the system prompted me about my country of citizenship and identified relevant treaty provisions for my situation. It asks specific questions to determine if any treaty benefits apply to your case. For my country, it found a provision that altered how certain income was taxed based on my particular profession.

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I was skeptical about taxr.ai at first (as you can see from my question above), but I decided to try it since my situation was so complicated with multiple entries and exits from the US. I'm genuinely impressed with how it handled my UK-specific tax situation. The system not only calculated my days correctly but also identified an article in the US-UK tax treaty that applied specifically to my teaching position. This provision allowed me to exclude certain income that I would have incorrectly reported. What surprised me most was how it flagged potential audit risks in my specific situation and suggested documentation I should keep on hand. Saved me from what would have been a major headache and probably some penalties too.

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If you need to speak with the IRS directly about your alien status (which I highly recommend), good luck getting through to them on your own. After trying for WEEKS to reach someone about my resident alien status questions, I discovered Claimyr (https://claimyr.com) and was completely shocked when they got me connected to an IRS agent in under 20 minutes. You can see how it works here: https://youtu.be/_kiP6q8DX5c I had complex questions about my prior years' status that online resources couldn't answer, and the IRS agent walked me through the specifics of my situation and confirmed that I qualified for treaty benefits I didn't know about. Getting official guidance directly from the IRS gave me so much peace of mind for filing.

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Wait, is this legit? How does it actually work? I've been trying to reach someone at the IRS about my alien status for over a month with no luck.

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Sorry but this sounds like BS. I've tried everything to get through to the IRS about foreign income questions and nothing works. There's no "secret method" to skip their phone queues. If there was, everyone would use it.

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It's completely legitimate - they use a technology that continuously calls the IRS for you and navigates the phone tree until it reaches a human agent. Once they have an agent on the line, they call you and connect you directly. It's not skipping the queue, it's just automating the frustrating calling process so you don't have to do it manually. I was skeptical too until I tried it. The biggest benefit is that you don't waste your day on hold - you just go about your business until they call you when they've reached an agent. For my alien status questions, I needed to speak to someone in a specific department, and they managed to get me through to the right specialist.

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I need to publicly eat my words about Claimyr. After posting that skeptical comment, I figured I had nothing to lose and tried it for my foreign tax credit questions that I've been trying to get answered for months. I got connected to an IRS agent within 18 minutes (after spending HOURS on hold previously with no success). The agent clarified exactly how I should handle my foreign income with my partial US presence, and even helped me understand how to document my closer connection to my home country properly. The peace of mind from getting official guidance was completely worth it. My situation was too complex for online tools alone, and getting direct confirmation saved me from making what would have been a costly filing error. I've already recommended it to three other expat friends.

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Don't forget about Form 8843! If you're claiming to be a nonresident alien, you might need to file this form even if you don't need to file a tax return. I learned this the hard way after thinking I didn't have any filing requirements one year.

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Thanks for mentioning this! Can you explain more about Form 8843? Does everyone who's a nonresident alien need to file it? And what happens if I should have filed it in previous years but didn't know about it?

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Form 8843 is for "Statement for Exempt Individuals and Individuals With a Medical Condition." You need to file it if you're claiming an exemption from the substantial presence test because you're a student, teacher, trainee, or have a medical condition that prevented you from leaving the US. If you're a nonresident alien who doesn't fit those categories, you don't need to file Form 8843. But if you should have filed it in previous years and didn't, you should file it as soon as possible. There's generally no penalty for filing Form 8843 late if you don't owe any taxes, but it's important to get compliant.

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One thing that hasn't been mentioned yet is state residency vs. federal residency. You might be considered a resident alien for federal tax purposes but a nonresident for state tax purposes (or vice versa). Some states have completely different rules!

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This is so true! I was a resident alien federally but NY state considered me a nonresident. Made filing really confusing until I figured it out.

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