snafsnarez
Jul 23, 2007, 08:03 PM
Hi,
I have been present in the U.S. for more than 5 years as a student, and am currently finishing up my OPT. Has anyone had experiences with filing as a non-resident for tax purposes under the Closer Connection Exception for Students (the second one listed under: The Closer Connection Exception to the Substantial Presence Test for Foreign Students (http://www.irs.gov/businesses/small/international/article/0,,id=129255,00.html)
My OPT expires in early 2008, upon which I plan to leave the country, and I just thought it would make more sense to countinue filing (2006, 2007) as non-resident until then (since I am still in F-1 student status). Does anyone know what happens if my claim is rejected; do I just have to refile or are there penalties, etc?
Thanks a lot,
S.
I have been present in the U.S. for more than 5 years as a student, and am currently finishing up my OPT. Has anyone had experiences with filing as a non-resident for tax purposes under the Closer Connection Exception for Students (the second one listed under: The Closer Connection Exception to the Substantial Presence Test for Foreign Students (http://www.irs.gov/businesses/small/international/article/0,,id=129255,00.html)
My OPT expires in early 2008, upon which I plan to leave the country, and I just thought it would make more sense to countinue filing (2006, 2007) as non-resident until then (since I am still in F-1 student status). Does anyone know what happens if my claim is rejected; do I just have to refile or are there penalties, etc?
Thanks a lot,
S.