Hi guys, I know there are lots of message about dual status on this site. However, I'm still confused by if I'm dual status. Could someone help me according to my situation?
6/2000 entered the States
Sep 2004 to July 4, 2005 on OPT
July 5,2005 on H1B status
Re-entered the States on Oct 2005 (21 days not in the States)

Please help!

Thanks a lot!

DualGuess:

No, dual-status does not apply to you, since you did not start or end the year out of country.

You need to file as a resident alien, filing Form 1040, 1040A or 1040EZ.

Thank you! Atlanta Tax Expert.

Can I file 843 to get back Medical and Security Tax back before the date I changed to H1B when I worked on OPT?

I was on F1 before July 5, 2005. A F1 student is a nonresident alien, right? (I filed my tax 2000 to 2004 using 1040NR and 1040NR-EZ.) I think I am a resident alien after I changed to H1B status. It's the first year on H1B status. I obtained on 2005 Oct.

DualGuess:

You cannot request a refund of the Social Security and Medicare taxes, because there is a five-year limit on the F-1 status exemption.

Your exemption ran out on 31 Dec 2004.

My F1 started from 03/2001, 5 years should be 03/2006. 06/2000 ~ 03/2001 I was on B1 status.

Please advise!

Okay, change of guidance.

You can file as a non-resident alien, which means you can request a refund of the Social Security and Medicare taxes using Form 843. This is the last time you'll be able to do that, however.

Thanks a lot!

Have a nice day!

Atlanta Tax Expert,

I have been told that I need file 2 tax forms. 1040NR for OPT period and 1040 for H1B period. And request 842 under 1040NR. Is it right?

Thanks,

No, that is not correct. See my STICKY NOTE post.

Hi Atlanta Tax Expert,

I couldn't find your 'Sticky Note' post. However, on “How to File Income Taxes When Converting from F-1 to H-1 Visa Status (AtlantaTaxExp)” you post on Mar 29, 2005, you stated:
If you meet the requirement to file dual status, you are in effect preparing two returns. The first one is as a resident alien, using Form 1040 to account for income earned while under H-1 visa status. Print the word "DUAL-STATUS RETURN" on this Form 1040. You cannot claim the standard deduction. You claim your personal exemption(s) on the Form 1040. The second return, as a nonresident alien, is Form 1040NR/1040NR-EZ to account for the income earned while under F-1 visa status and is actually a "dual-status statement" that will be filed as an attachment to your resident alien return (Form 1040). Print the words "Dual-Status Statement" on the Form 1040NR/1040NR-EZ.

So I have to file Form1040NR for my OPT (Jan1 ~ July4, 2005), and the Form1040 for my H1B. I have to split my W2 manually to OPT period and H1B period. And claim 843 for 1040NR. Professional CPAs have different opinions on how to handle my case. Please help. Thanks a lot!

That post was almost a YEAR ago. My Sticky post is dated 27 Feb 2006. I am pasting it below:

TO ALL PEOPLE WHO HAVE CONVERTED FROM F-1 TO H-1/H-1B VISA IN 2005:

I have advised a number of people over the past month that, if they converted from a F-1 to a H-1 or H-1B visa, they had no choice but to file as either a dual-status resident or as a resident alien after May 2006 under the First Year Choice.

That turns out NOT to be the case.

After conferring with Dr. Gary Carter, the sponsor of The Tax Guy website (www.thetaxguy.com), it turns out that I mis-interpreted the dual-status provisions of IRS Pub 519. I believed that an exempt individual was treated as if they were not in-country and thus had to file as a dual-status alien.

I was wrong!

Dr. Carter cited the specific provisions of the Internal Revenue Code which clearly states that persons who convert from F-1 to H-1/H-1B status too late in the year to qualify for the Substantial Presence Test have three options:

- They can be treated as a non-resident alien for the entire year.

OR

- They can file as a resident alien under the First Year Choice.

OR

- They can be married to another person who qualifies as a resident alien or U.S. citizen and be treated as a resident alien themselves.

BOTTOM LINE:

- The Dual-Status filing is only for those persons who physically entered the United States sometime in 2005.

- If you converted from F-1 to H-1 visa status on or after 2 July 2005, you can be treated as a non-resident alien for the entire year or use the First Year Choice option (which has been explained multiple times on this forum) to file as a resident alien sometime after May 2006.

- The guidance that I gave regarding the requirement to file as a dual-status alien is not correct and should be disregarded.

My apologies to all concerned.