Hi, I moved US in July 2012 on L1 visa which is of three years. I am still in US and will be here till 2015 as per my visa. My question is, for 2012 tax period I spent less than 180 days in country (175 days till 12/31/2012), Will I be filing tax as resident alien or non resident?

Thanks, Sidharth

If you are MARRIED, you can file jointly and CHOOSE to be treated as a resident alien.

Otherwise, file as a non-resident alien, filing Form 1040NR or 1040NR-EZ.

If you are MARRIED, you can file jointly and CHOOSE to be treated as a resident alien.

Otherwise, file as a non-resident alien, filing Form 1040NR or 1040NR-EZ.

Yes I am married. If I file jointly, Am I all set or do I need to fill extra form or do any formalities in 2013? Doesn't that 183 days comes into picture if I file it jointly with my wife?

Thanks again

If you arrived after 1 July 2012, you will have to wait until sometime in May 2013 before you can file in order to meet the Substantial Presence Test.

If you arrived after 1 July 2012, you will have to wait until sometime in May 2013 before you can file in order to meet the Substantial Presence Test.

Thank you!

I arrived on 9 July 2012. Do you mean to say I don't have to file tax till may 2013 but I thing last date is 15th April, 2013 to file the tax.

You file Form 4868 to get an extension to 15 October 2013. Approval is automatic.

You file Form 4868 to get an extension to 15 October 2013. Approval is automatic.

In case I choose to file it now as married and file jointly instead of waiting till may 2013, Am I not eligible as resident?

You ARE eligible to file as a resident, but not until you have met the Substantial Presence Test (SPT). You can only claim one-third of the 2012 days for SPT, so you must wait until 28 May 2013 before you can file.