Since she had been in the us when this chick turned out to be a lawful long-term resident (green card experience), K’s residence creating time under IRC § 7701(b) try 05-15-2020, per both the green cards taste (the meeting USCIS switched their position to lawful long-lasting citizen) and the significant occurrence experience (day one she is contained in the usa throughout calendar year in which she satisfied the significant occurrence taste). An “exempt unique” is never mentioned as being literally contained in the United States for purposes of the significant presence examination.
Types of national income tax returns will K apply for 2018, 2019, and 2020?
2018: K will document version 1040NR as a nonresident extraterrestrial being.
2019: Option number 1. K will document type 1040NR as a nonresident strange, committed filing individually.
Solution # 2. K will file a shared 1040 together with her United Sates person spouse, whom she joined on 02-02-2019, generating a selection under IRC § 6013(g), selection to take care of Nonresident extraterrestrial unique as local associated with the usa. If she will so, she must register as a resident alien in consequent age.
2020: Solution no. 1. If K would not report jointly for 2019 (alternative 2, above) she will lodge as a dual-status alien (type 1040 with kind 1040NR fastened as a plan), wedded processing separately, as she grew to be a legal lasting homeowner on 05-15-2020.
Solution # 2. K can register version 1040, either independently or together together with her U.S.