ENROLLED AGENT EXAM PART 1 EXAM NEWEST 2024 WITH ACTUAL QUESTIONS AND CORRECT ANSWERS|ALREADY GRADED A+ Dual status alien - ANSWER-An alien who is both a nonresident and resident alien during the same tax year. The most common dual-status tax years are the years of arrival and departure. Resident Alien - ANSWER-=f either the green card test or the substantial presence test is met. Even if the taxpayer does not meet either of these tests, (s)he may be able to choose to be treated as a U.S. resident for part of the year. Green Card Test - ANSWER-A taxpayer is a resident for tax purposes if (s)he was a lawful permanent resident (immigrant) of the United States at any time during the year Substantial presence Test - ANSWER-A taxpayer is considered a U.S. resident if she/he was physically present in the US for at least (1) 31 days during 2018 and 183 days during 2018, 2017, and 2016, counting all days of physical presence in 2018 but only 1/3 of days in 2017, and 1/6 of days in 2016 Provisional =ncome threshholds for exclusion of SS Benefits from =ncome - ANSWER-MFH -- 32,000 to 44,000 All Others-- 25,000 to 34,000