Hi,

I have reached US in 9th June 2011 and will be leaving by 8th Dec 2011. Since my stay is exactly 183 days. Do I make my plan to 1 day before so that I can get more tax benefit compare to filing it with Resident alien status. My monthly wages are around 5200. I am married but stay single in US. And already $5400 already deducted as Fed tax.

Please let me know which option is better?

Thanks
Situ

Situ:

Since money has been withheld from your salary for federal income taxes, I must assume that the salary is U.S.-sourced, which means it IS taxable whether you stay more or less than 183 days.

Filing as a resident alien is NOT an option (even though you are married) because you must spend the last 31 days of the year (1 - 31 December 2011) INSIDE of the United States.

If you stay 183 days, you MUST file a dual-status return filing BOTH Forms 1040 and 1040NR). If you stay LESS than 183 days, you MUST file a non-resident return (filing Form 1040NR).

Note: The dual-status tax return is NOT FOR AMATEURS! Get professional help from someone who has experience filing dual-status returns.

The dual-status return gives you some flexibility in claiming certain itemized deductions that are NOT available to you if you file as a non-resident alien, but it IS a more complex return.

In either case, you can claim daily living expenses (rent, utilities, local transportation, food, incidental costs) as an itemized deduction using Form 2106 because your job, under the IRS definition, is a temporary job.

You will also need to file a state tax return as a state NON-resident (assuming that you worked in one of the 43 states that have a state income tax).

If you need professional help, email me at [email protected].