Akonstax

WHO NEEDS TO FILE PERSONAL TAX RETURN IN U .S Are you a green card holder or dual citizen of U.S and Canada or lived in U.S for more than 183 Days in a year ? A green card holder or a  citizen of U.S has to file tax return in U.S A person living in U.S for more than 183days in current year or meeting substantial presence test  will also  be required  to file U.S tax return   If you have lived in U.S and meet substantial presence test , you are required to file U. S tax return. Substantial Presence  works as follows Let us take an example . John was in U.S for 120;days in 2024, 120 days in 2023 and 120 days in 2022.his substantial presence in U.Swill be calculated 120 days -2024; 120/3=40 days in 2023 and 120/6 = 20 days in 2022 total 180 days inn last 3years and therefore, he will not meet e Substantial presence test