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on 12-14-2013.

Example 3
Assuming the same facts as in (1) and (2) above. What kind of federal income tax returns will both taxpayers file for 2015 and
2016?
Solution:
2015:
Option #1: Wei Wu may file Form 1040NR or 1040NR-EZ as a nonresident alien, married filing separately. Li Chen may file Form
1040 or 1040A as a resident alien, married filing separately.
Option #2: Wei Wu and Li Chen may take advantage of the option allowed by I.R.C. 6013(g), Election to Treat Nonresident Alien
Individual as Resident of the United States, to file a joint 1040 or 1040A for 2015 because Li Chen is a resident alien at the end of
2015. See Nonresident Alien Spouse Treated as a Resident Alien for more information on the election to treat a nonresident
alien as a resident and file a joint return..
2016:
Wei Wu and Li Chen may file a joint 1040 or 1040A because both spouses are resident aliens for 2016, or each spouse may file
Form 1040 or 1040A as married filing separately.

Example 4
Mr. Avatar Venkateschwaran was a citizen and resident of India just prior to his arrival in the United States. He is a research
scholar in chemical engineering at a university in Chicago. He arrived in the United States on 08-29-2014 on a J-1 visa. Assuming
he has not changed to another immigration status, determine his residency starting date.
Solution:
Date of entry into United States: 08-29-2014
Research scholar J-1 visa. Exempt Individual 2 calendar years: 2014 and 2015.
Then, begin counting 183 days at this date: 01-01-2016
Number of nonexempt days in United States during 2016: 366 days
Current year (2016) days in United States × 1 = 366 days
Prior year (2015) days in United States (0) × 1/3 = 0 days
Second Prior year (2014) days in United States (0) × 1/6 = 0 days
Total = 366 days
Avatar passes the substantial presence test on: 07-01-2016 (the 183rd day of 2016). Avatar's residency starting date under I.R.C.
7701(b) is 01-01-2016 (the first day he was present in United States during the calendar year in which he passed the substantial
presence test).
Which federal income tax returns will Avatar file for 2014, 2015, and 2016?
2014:
Avatar will file Form 1040NR or 1040NR-EZ as a nonresident alien.
2015:
Avatar will file Form 1040NR or 1040NR-EZ as a nonresident alien.
2016:
Avatar will file Form 1040/1040A/1040EZ as a resident alien.

Example 5
Mr. Gerard de la Fontaine was a citizen and resident of France just prior to his arrival in the United States. He is an employee of a
French corporation affiliated with a U.S. corporation. He arrived in the United States on 04-30-2014 on an L-1 visa to work for the
affiliated U.S. corporation in Cleveland. He does not intend to leave the United States until 04-29-2017. Determine his residency
starting date.
Solution:
Date of entry into United States: 04-30-2014
Nonexempt individual.
Begin counting 183 days at this date: 04-30-2014 (date of arrival)