Taxpayer came to the US on a tourist visa 10 years ago. He had been staying in the US out of status until July 2014 when he became green card resident.
Based on the Substantial Presence test, he is considered a US resident for tax purpose in 2014. Am I correct?
He has been receiving pension income from his home country. Even though he has not became a green card resident until July 2014, he should report his whole year of pension income on his 2014 tax return because he passes the Substantial Presence test. Am I correct here too?
Based on the Substantial Presence test, he is considered a US resident for tax purpose in 2014. Am I correct?
He has been receiving pension income from his home country. Even though he has not became a green card resident until July 2014, he should report his whole year of pension income on his 2014 tax return because he passes the Substantial Presence test. Am I correct here too?