{"id":4279,"date":"2026-01-28T05:49:04","date_gmt":"2026-01-28T05:49:04","guid":{"rendered":"https:\/\/arora.law\/newsite\/?page_id=4279"},"modified":"2026-01-28T05:49:41","modified_gmt":"2026-01-28T05:49:41","slug":"voluntary-invoke-residency-first-year-choice-election","status":"publish","type":"page","link":"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-individuals-inbound-tax-planning\/assessment-of-u-s-tax-residency-rules\/voluntary-invoke-residency-first-year-choice-election\/","title":{"rendered":"Voluntary Invoke Residency \/ First Year Choice Election"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"4279\" class=\"elementor elementor-4279\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d7d68cd e-flex e-con-boxed e-con e-parent\" data-id=\"d7d68cd\" data-element_type=\"container\" 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href=\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-individuals-inbound-tax-planning\/assessment-of-u-s-tax-residency-rules\/undocumented-alien-in-the-us\/\">Undocumented Alien in the U.S.<\/a><\/li>\n<li id=\"menu-item-4285\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4285\"><a target=\"_blank\" href=\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-individuals-inbound-tax-planning\/assessment-of-u-s-tax-residency-rules\/green-card-test\/\">Green Card Test<\/a><\/li>\n<li id=\"menu-item-4284\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4284\"><a target=\"_blank\" href=\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-individuals-inbound-tax-planning\/assessment-of-u-s-tax-residency-rules\/voluntary-invoke-residency-first-year-choice-election\/\">Voluntary Invoke Residency \/ First Year Choice Election<\/a><\/li>\n<\/ul>\n    \n  <\/div>\n\n<\/div>\n<!-- end Accordion Menu -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ff547b1 elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-n-accordion\" data-id=\"ff547b1\" data-element_type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. 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This election allows them to be classified as resident aliens for tax purposes starting from their date of arrival, given they meet the following conditions:<\/p><ul><li>You are not considered a resident alien for the year in question or at any time during the previous year.<\/li><li>You must be present in the U.S. for at least 31 consecutive days during the year in which you make the election.<\/li><li>Additionally, you need to be present in the U.S. for a minimum of 75% of the total days starting from the beginning of the 31 days up until December 31 of the tax year.<\/li><li>You are resident aliens under the substantial presence test for the following year.<\/li><\/ul><p><strong>Example:<\/strong><\/p><p>Maria, a Spanish citizen, arrives in the U.S. on November 1, 2024, to start a new job. Let&#8217;s see if she qualifies for the first-year election:<\/p><p>Not a resident alien previously: Maria has never been to the U.S. before 2024, so she wasn&#8217;t a resident alien in 2023 (before her arrival).<\/p><p>31 consecutive days in 2024: From November 1 to December 31, 2024, Maria is present for 61 straight days. This is well over the 31-day minimum.<\/p><p>75% presence requirement: Starting from her 31-day period (November 1-December 1), she must be present for 75% of the days from November 1 through December 31, 2024. That&#8217;s 61 total days, so she needs to be present at least 75% of 61 days, which is 46 days. Here, Maria was present for all 61 days.<\/p><p>Substantial presence test for 2025: Maria continues working in the U.S. throughout 2025, efficiently meeting the substantial presence test (183+ days) for that year.<\/p><p><strong>Conclusion<\/strong>: Maria qualifies for the first-year election. She can elect to be treated as a U.S. tax resident starting November 1, 2024, rather than waiting until 2025. This means she would file as a resident alien for the portion of 2024 from November 1st onward.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d904e0b e-flex e-con-boxed e-con e-parent\" data-id=\"d904e0b\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e3b442a elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"e3b442a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Do you need guidance on U.S. and International Tax 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