Home Forums Tax 이번에 듀얼로 보고했어야 했나요? 이번에 듀얼로 보고했어야 했나요? Name * Password * Email https://www.irs.gov/individuals/international-taxpayers/residency-starting-and-ending-dates If you meet both the green card test and the substantial presence test in the same year, your residency starting date is the earlier of: The first day you are present in the United States during the year you pass the substantial presence test, or The first day you are present in the U.S. as a lawful permanent resident (green card holder). I agree to the terms of service Comment