Hi,
I am currently on F1 visa . I am working full time on my OPT. Last year I received both w2 and 1099 Misc. I am married and my wife is staying with me on F2 visa.

Which forms should I file. Where should I enter the 1099 Misc income. Also can I get the Tax treaty rebate, and also file a joint return. Please help me. I went to H & R block, and they said I have to pay SE tax. I have read online that F1 students need not pay that.


Help me out.


Thanks Kiran

On F1/OPT you are exempt from residency for 5-years. You must file non-resident tax return Form 1040NR or 1040NR-EZ and Form 8843. Your income is not subject to FICA taxes but you must pay federal and state income taxes.
You will get deduction based on tax treaty between the U.S. and your country.
Read: Your U.S. Tax Return: U.S. Tax Filing Requirements for Non-Residents (http://taxipay.blogspot.com/2008/03/us-tax-filing-requirements-for-non.html)

1099-misc income is reported on schedule C or C-EZ (Form 1040). In your case the income is not subject to SE tax at 15.3%. Read: Your U.S. Tax Return: Tax Filing by Self Employed Sole Proprietor or Independent Contractor (http://taxipay.blogspot.com/2008/04/tax-filing-by-self-employed-sole.html)

On F-1 all interest income from US banks is exempt. But since interest income is generally reported on 1099-INT I am not sure if that applies to you. In case you only have interest income, and file

Form 1040 NREZ :complete Question J on page 2

Form 1040, Page 5 line 'L' : Answer "Yes" and Enter amount and "Exempt Interest. Interest paid on deposits with US banks"

I am married and my Spouse is on F2 Visa. Is it possible for me to get Deductions as per tax treaty (3500) and Itemized deduction (10900).

I filed my taxes from H n R block and they said I can only avail 3500 + 5400 and cannot avail the deduction for my spouse. Is that true.

Is it possible to just go for 10900 only, as I end up getting more deduction.

Non residents file 1040NR or 1040NREZ and are not allowed to file jointly. So you cannot claim 2*5450 as std deduction.


I am married and my Spouse is on F2 Visa. Is it possible for me to get Deductions as per tax treaty (3500) and Itemized deduction (10900).

I filed my taxes from H n R block and they said i can only avail 3500 + 5400 and cannot avail the deduction for my spouse. is that true.

Is it possible to just go for 10900 only, as i end up getting more deduction.

Ki\digu79:

Hopefully, you resolved your tax issue.

If you are from India, you can claim your wife and child as dependents on your non-resident tax return by filing Form 1040NR and submitting Form W-7 to get them ITINs.

If you have not done this and wish to, and you need professional help, contact me at [email protected].

Unless u have GC, u are not supposed to have 1099's. See this (http://adsensetaxes.blogspot.com)

What JohnAdam33 says is true.

However, it is beyond the control of the non-resident alien to decide how the employer pays him.

That is a violation of the visa by the employer, NOT the employee, and the employee will NOT be penalized for it.