View Full Version : Who should file 1040nr
kuriancg
May 11, 2012, 11:17 AM
I am on a G4 Dependent VISA with authorization to work. My wife works for the IMF and is on a G4 VISA. As her dependent am I required to file 1040NR or 1040? I have been here in the US for over 10 years. Thank you.
AtlantaTaxExpert
May 11, 2012, 11:20 AM
Your visa does NOT exempt you from the Substantial Presence Test, so you will file as a resident, filing Form 1040.
kuriancg
May 11, 2012, 11:22 AM
Your visa does NOT exempt you from the Substantial Presence Test, so you will file as a resident, filing Form 1040.
Thank you very much.
AtlantaTaxExpert
May 11, 2012, 12:44 PM
Glad to help!
kuriancg
Jun 1, 2012, 12:53 PM
I am very disturbed as I saw this on the web site of World Bank web site: A G4 dependent visa holder is a nonresident for US income tax purposes, and files a Form 1040NR, not Form 1040, no matter how long the G4 dependent has been physically present in the United States. Can this be true. Do you recommend me to get an attorney? If yes would you suggest someone? Thank you.
See link:
WBFN - Authorization for Employment in the United States (http://web.worldbank.org/WBSITE/EXTERNAL/EXTSTAFF/WBFN/0,,contentMDK:22120023~menuPK:463051~pagePK:641562 01~piPK:64156133~theSitePK:444098,00.html)
newacct
Jun 1, 2012, 01:07 PM
Reading Publication 519, it seems that they are exempt from the SPT.
Publication 519 (2011), U.S. Tax Guide for Aliens (http://www.irs.gov/publications/p519/ch01.html#en_US_publink1000222138)
Do not count days for which you are an exempt individual. The term “exempt individual” does not refer to someone exempt from U.S. tax, but to anyone in the following categories.
* An individual temporarily present in the United States as a foreign government-related individual under an “A” or “G” visa.
...
A foreign government-related individual is an individual (or a member of the individual's immediate family) who is temporarily present in the United States:
* As a full-time employee of an international organization,
* By reason of diplomatic status, or
* By reason of a visa (other than a visa that grants lawful permanent residence) that the Secretary of the Treasury determines represents full-time diplomatic or consular status.
...
If you are present in the United States under an “A” or “G” visa you are considered a foreign government-related individual (with full-time diplomatic or consular status). None of your days count for purposes of the substantial presence test.
kuriancg
Jun 1, 2012, 01:31 PM
So do I file Form 1040NR or just 1040?
AtlantaTaxExpert
Jun 1, 2012, 01:42 PM
I must rescind my original answer.
File Form 1040NR.
kuriancg
Jun 1, 2012, 01:53 PM
I must rescind my original answer.
File Form 1040NR.
I have been filing Form 1040 for over 10 years. Do you know if I have to go back and do amended returns? If this is the case can I get some assistance from you on a paid basis.
AtlantaTaxExpert
Jun 1, 2012, 02:06 PM
I have been filing Form 1040 for over 10 years. Do you know if I have to go back and do amended returns? If this is the case can I get some assistance from you on a paid basis.
Certainly; please email me.