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xstatix · Feb 21, 2009, 05:11 AM

Hey Everyone..

I'm in a situation that seems fairly straightforward however no one seems to know the correct answer.

Background --- In Aug 2003, I arrived for the first time in the US on an F-1 visa. After graduating in May 2007, I earned income from US sources until July 2008. In August 2008, I completed my final year on Optional Practical Training. On August 20th 2008, I flew home to the Philippines for good.

Federal - Prior to 2008, I always filed 1040NR-EZ with the help of Cintax. This year however, they have informed me that I will be considered a resident alien for tax purposes despite my F-1 visa status. I was told that as an F1, I only get 5 years exempt which are as follows:

2003 F1 Student - Exempt Year #1
2004 F1 Student - Exempt Year #2
2005 F1 Student - Exempt Year #3
2006 F1 Student - Exempt Year #4
2007 F1 Student - Exempt Year #5

I just wanted to clarify that this is accurate. In '03, I was only in the US for roughly 115 days. Does this count towards a full year?

State - My school, work and apartment all this time was in New York City. For the year 2008, I'm having difficulty determining whether I'm a resident or non-resident. In 2008 I maintained a residence in New York from Jan 1 '08 - Aug 20 '08. (230 days). I pass the substantial presence test which puts the cap at 184 days. However, I moved out of the country so some may say that makes me a part-year resident. I was also instructed to file IT-360.1 - Change of City Residence Status.

Is it possible to be a Resident for Federal and Part year resident for State?

I just need someone to clarify what has been told to me. Since I am home in the Philippines now, I have been very distant from any resource/person in NY that may be able to answer my questions.

Thanks very much for all your insight.
-Jules

MukatA · Feb 21, 2009, 05:17 AM

For 2008, for federal tax return, you are resident.
You are also resident of NY.

AtlantaTaxExpert · Apr 20, 2009, 03:09 PM

It is likely that filing as a resident for 2008 resulted in a smaller tax bill or larger refund, and filing as a resident was the correct way to file!

That said, you had the option of filing as a non-resident alien by submitting proof with Form 8843 that you maintained a "closer connection" with your home country.