Hello,

I'm filing as a NR and have some general questions about how to file 3903. Here are my stats:

2004: entered US on F1 in CA
January 2007: Started OPT in NY
August 2007: Completed OPT, left company and returned to home country.

1. Can I claim adjustment for the move I made from the US back to my home country in August 2007? According to the answer on this post, it looks like I can:

https://www.askmehelpdesk.com/taxes/how-does-f1-student-file-tax-if-his-opt-expires-before-filing-period-211168.html?highlight=3903

But here:

Your U.S. Tax Return: Moving Expenses (http://taxipay.blogspot.com/2008/02/moving-expenses.html)

It says I have to be a resident. Which is correct?

2. How important is it to include receipts with form 3903? I still have my travel itinerary for the plane ticket that shows how much I paid for airfare, but I have spent some money on packing, shipping and storage, but I forgot to keep receipts for them. I also no longer have access to my bank statements to show the visa transactions. Does this mean that I can only claim my air ticket? If I choose also to include the other costs, do you think I'll get audited? I'm trying to get a return as quickly as possible, so if including things I don't have receipts for will cause them to ask questions I would probably be better off not including them.


That's it! Thanks for your help.

1. You cannot claiming moving expenses to move back to your home country from the U.S. Even if you are a resident, you don't meet Time test; you must work for 39 weeks in a year after you move.

2. You don't include any receipts with Form 3903. It is needed only if IRS has a question.

P.S. I should add that although I was less than 39weeks on the job, I was discharged due to the expiry of the OPT, i.e. not for willful misconduct.

If I read pub 521 correctly, I also have to be full-time employed in my home country to be able to claim the travel home, is this right?

Quote:
"You are transferred for your employer's benefit or laid off for a reason other than willful misconduct. For this exception, you must have obtained full-time employment and you must have expected to meet the test at the time you started the job."

Hi MukatA,

Thanks for your reply. With regards to Question 1, I was terminated due to the completion of OPT. Since that does not count as a "willful misconduct", can I claim the return trip to home country?

No.
1. You are nonresident
2. You will not be reporting your income from full time employment in your home country on the U.S. tax return.

Cool, thanks.

What about the move from F1 to OPT (CA to NY) so the OPT counts as my first job.
Can I still claim deduction on that move?