Hi,

I am an Indian who came to US in Jan 2002 and started my OPT on 1/2/2005 and shifted to H1 starting 1/1/2006. I have a dependent (wife, ITIN issued, no SSN) and have been claiming the standard deduction + 2 * personal exemption for the past three years using the 1040 NR, MFS as she has no income.

I have checked previous questions and have seen dual status cases, but since my OPT was strictly in the year 2005 and my H1 did not start until 2006 can I still file 1040NR as usual or is there any better way to get a higher exemption. I have paid some course fees for purpose of graduation and may receive a 1099T, but I am not sure.
Please suggest what form I should file 1040NR or 1040A? Can I still take the standard deduction?

Thank you in advance for the help.

Regards

Su

Su:

For 2005, you are still considered a non-resident alien and should file Form 1040NR. You can still claim the standard deduction of $5,000.

The dual status alien procedure is time-consuming, inefficient and does not apply in your case.

Unfortunately, you do not qualify for the education credit for 2005. You will qualify in 2006 when you file the normal (Form 1040/1040A) tax return as a resident alien.

Dear Atlanta Tax Expert,

Thank you for the clarification and your valuable time. I am happy to find a forum where one can get queries answered by experts in no time.

Thanks again.

Su

That's what we are here for!

Hi,

I had a similar question and was hoping to find the right forms to fill out.

I came to US in August 2000 as an F-1 student for my undergraduate degree. I graduated in August 2005 and was on on OPT till July 2006. I switched to H1B on October 1st 2006. In the past I have filed the 1040NR-EZ.

My question is would that change for 2006 since I was on H-1B from October? Would I be regarded as a Resident for tax purposes and hence would need to file the 1040?

Thanks for the help,

SL

In 2005, you should have filed as a resident alien, as your F-1 exemption expired on 31 Dec 2004.

File as a resident alien in 2006, and amend you 2005 tax return.

Hello ATE,

I am an Indian student graduated in Dec 2009. Will be on OPT from January 2010 and working for the US Dept of Defense (did my internship there and am continuing). I receive stipends through George Washington University and it is tax-free. I deposit the check and withdraw money. I will not be issued a W2 by US DoD or George Washington university.

1. How do I file tax?
2. Which forms do I use?
3. I will not be deducted Social Security tax or medicare. I was told that I need not file for that.

Thanks

If you have NO taxable income, then NO tax return is required; hence, no tax forms are required.

However, you DO need to file Form 8843 to validate your student visa status.

As a student, you ARE exempt from FICA (Social Security and Medicare) taxes.