Hello,

I am from Greece, on H1B (previously F-1 and then OPT).

I filed the f-1040 last 2 years as I passed the second substantial presence test being in the US.

I just saw that my country has a tax treaty for educators for their first 3 years of work, and I have been working as one.

Can I file my taxes as a non-resident now (1040-NR) or will I be hunt down by IRS
Is there any way I can use this treaty now or is it too late and I have to keep on
Filing as a resident?

Also, if I am a resident for tax purposes due to the substantial present test, do I have the choice of filing as a non-resident, or I MUST file as a resident?

Thank you so much!

John

You need to file as a resident. What you should have done is claim the treaty benefits on your tax return. You should now go back and file an amended return and claim the benefits that you were entitled to. You are still a resident if you are on H1B and passes the SPT.

Thank you for your reply Taxsearcher!
Do you know maybe how can I file the amended return? I suppose I do that for the taxes of this year. Is there a specific form to be attached on my 1040?

Thanks a lot!

John




You need to file as a resident. What you should have done is claim the treaty benefits on your tax return. You should now go back and file an amended return and claim the benefits that you were entitled to. You are still a resident if you are on H1B and passes the SPT.

No, you need to do it for each prior year in which there was a problem. You will need to file a 1040X.

Thank you very much! I'll fill the 1040X form!

John



No, you need to do it for each prior year in which there was a problem. You will need to file a 1040X.

TaxSearcher strikes with accuracy once again! :-)