Hello,

For 6 months in 2011 I was in the US on a J-1 visa, during which time I was on the payroll of my employer. Then my visa changed from a J-1 to a H-1.

While on the J-1 I did not have to pay any tax (or other deductions), and of course that changed when I moved to a H-1 Visa.

I have been with the same employer at the same rate of payment throughout this. My concern is when IRS see my tax return they will see the total income I have received according to the W-2 and will see the total tax paid and it will look like I have substantially underpaid due to the 6 months of (legitimate) non-payment of taxes while on the J-1.

There's nothing that I can see on the W-2 form that indicates I wasn't eligible to pay taxes for 6 months while on the J-1. Therefore how can I prevent IRS from thinking I owe them 6 month's worth of tax? If there anywhere on the 1040 to indicate that my status changed during the tax year?

TIA

For 2011 you are nonresident or dual status depending upon when you moved to H-1B. With your tax return you will also file Form 8843 and claim treaty deduction as you had income during J-1. Your U.S. Tax Return: The U.S. Visas (http://taxipay.blogspot.com/2008/08/us-visas.html)
You will not file resident tax return (form 1040) except if you are married and choose to file joint return as resident.