BobKamman
Level 15
‎04-03-2020 11:14 PM

How did you determine that she is a nonresident alien?

Substantial Presence Test

 

You will be considered a U.S. resident for tax purposes if you meet the substantial presence test for calendar year 2019. To meet this test, you must be physically present in the United States on at least:

  1. 31 days during 2019, and

  2. 183 days during the 3-year period that includes 2019, 2018, and 2017, counting:

    1. All the days you were present in 2019, and

    2. 1/3 of the days you were present in 2018, and

    3. 1/6 of the days you were present in 2017.

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