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Residency Start Date (continued)Case StudyMarlin, a graduate student, is in the U.S. temporarily in J-1 immigration status. He arrived on June 15, 2019 to prepare for the fall semester. Marlin was never in the U.S. before. He will begin counting days of substantial presence on January 1, 2024, and was in the U.S. all year except for two months during the summer. Is Marlin a resident or nonresident alien for tax year 2024? 
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