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the initial working day of residency is the 1st working day of presence within the US in the course of the calendar yr. A de-minimis exception permits up to 10 times to generally be disregarded in pinpointing the residency setting up date underneath the SPT. although an individual meets the SPT, they should still be handled being a nonresident for

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You might also be entitled to exclude from revenue the value of foods and lodging delivered for you by your employer. See In the event the nonresident alien husband or wife is not qualified to receive an SSN, the wife or husband can file sort W-7 Along with the IRS to submit an application for an ITIN once you well timed file the joint return on w

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