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February 6, 2022

TN Visa arrived on Aug 25, 2021

  • February 6, 2022
  • 1 reply
  • 4 views

Had some Visa TN Visa holders that arrived on Aug 25.  From Mexico How should I file their 1040? Should it be 1040NR? This is my first year getting TN Visa holders

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    1 reply

    Intuit Community Champion
    February 13, 2022

    You would file 1040NR until they meet the substantial presence test. From IRS:

    Link: https://www.irs.gov/individuals/international-taxpayers/substantial-presence-test

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

    1. 31 days during the current year, and
    2. 183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:
      • All the days you were present in the current year, and
      • 1/3 of the days you were present in the first year before the current year, and
      • 1/6 of the days you were present in the second year before the current year.