TAX 9869 Lecture Notes - Lecture 9: Tax Treaty, Income Tax
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***important point: if person comes to us jan 2019 for 8 days and stays for. When you meet spt test; resi starting date is first day physically present in us. First day was jan 2, but only stayed 8 days. He only came back later and that"s when he was here for 180d. So if he came in jan for 8 days to stake out a place to live, he was here for a nominal amount of time, and he has a closer connection to. So although 8 days count to 183 day test, his residency will start on. 1040 return, 1040nr statement (still has u. s. source income) Person will file as a us resi/citizen = 1040. If does not meet test but has us source income then files 1040nr. Sometimes if you test them if became us resi or not; they still might have tie breaker rules.
