답변 감사합니다. 조금더 알아봤는데요
저같은 영주권을 진행하고 있기 때문에, cf. Treas. Reg. § 301.7701(b)-2(d)에 의하면 “Closer connection exception unavailable.’이 되는 것 같아요. 그래서 내년 초에 한국에 들어가도 내년 12월31일까지 세법상 resident가 되는 것 같아요.
In general, if you meet the substantial presence test, your residency ending date is your last day of presence in the United States followed by a period during which:
You are not present in the United States,
You have a closer connection to a foreign country than to the United States, and
You are not a resident of the United States during the calendar year following that of your last day of presence in the United States.
Under the general rule, the residency ending date is December 31 of the calendar year in which you left the United States.
However, your residency ending date is the last day during the calendar year that you are physically present in the United States if, for the remainder of the calendar year:
your tax home is in a foreign country (cf. Rev. Rul. 93-86); and
you maintain a closer connection to that foreign country than to the United States (cf. Treas. Reg. § 301.7701(b)-2(d)).
(f) Closer connection exception unavailable. An alien individual who has personally applied, or taken other affirmative steps, to change his or her status to that of a permanent resident during the current year or has an application pending for adjustment of status during the current year will not be eligible for the closer connection exception. Affirmative steps to change status to that of a permanent resident include, but are not limited to, the following –
(1) The filing of Immigration and Naturalization Form I-508 (Waiver of Immunities) by the alien;
(2) The filing of Immigration and Naturalization Form I-485 (Application for Status as Permanent Resident) by the alien;
(3) The filing of Immigration and Naturalization Form I-130 (Petition for Alien Relative) on behalf of the alien;
(4) The filing of Immigration and Naturalization Form I-140 (Petition for Prospective Immigrant Employee) on behalf of the alien;
(5) The filing of Department of Labor Form ETA-750 (Application for Alien Employment Certification) on behalf of the alien; or
(6) The filing of Department of State Form OF-230 (Application for Immigrant Visa and Alien Registration) by the alien.