Q: Tax residency question
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A:
To determine your tax residency status for 2024, you need to consider the substantial presence test used by the IRS. Since you arrived in the U.S. on March 15, 2024, and have spent 176 days in the country so far, your stay in Puerto Rico will also count towards your total days in the U.S. for tax purposes.
Under the substantial presence test, you need to be present in the U.S. for at least 183 days during the current year to be considered a resident alien for tax purposes. Since your total days in the U.S. by the end of the year will be 296 days (176 days in the mainland U.S. plus 120 days in Puerto Rico), you will meet this requirement and thus be considered a resident alien for tax purposes for 2024.
It's essential to keep track of your days spent in both the mainland U.S. and Puerto Rico. By meeting the substantial presence test, you will be subject to U.S. tax laws as a resident alien, which includes reporting worldwide income. If you have any concerns or need further guidance, consulting with a tax advisor familiar with international tax laws can help clarify your situation.
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