First Year of Residency
If you are a U.S. resident for the calendar year, but you were not a U.S. resident at any time during the preceding calendar year, you are a U.S. resident only for the part of the calendar year that begins on the residency starting date. You are a nonresident alien for the part of the year before that date.
Residency starting date under substantial presence test. If you meet the substantial presence test for a calendar year, your residency starting date is generally the first day you are present in the United States during that calendar year. However, you do not have to count up to 10 days of actual presence in the United States if on those days you establish that:
You had a closer connection to a foreign country than to the United States, and
Your tax home was in that foreign country.
See Closer Connection to a Foreign Country , earlier.
In determining whether you can exclude up to 10 days, the following rules apply.
You can exclude days from more than one period of presence as long as the total days in all periods are not more than 10.
You cannot exclude any days in a period of consecutive days of presence if all the days in that period cannot be excluded.
Although you can exclude up to 10 days of presence in determining your residency starting date, you must include those days when determining whether you meet the substantial presence test.
Ivan Ivanovich is a citizen of Russia. He came to the United States for the first time on January 6, 2009, to attend a business meeting and returned to Russia on January 10, 2009. His tax home remained in Russia. On March 1, 2009, he moved to the United States and resided here for the rest of the year. Ivan is able to establish a closer connection to Russia for the period January 6–10. Thus, his residency starting date is March 1....