Hi,

I hope someone could help me to determinate my status for tax purposes! :confused:

H2b holder working in the state of Florida for 145 days, during 2007.
Filled out w4 single, line 5 I claimed 1 and line 6 $16

I found that h2b holder is considered non-resident for tax purposes in several handbooks of companies who provide this kind of visas.
However, I checked pub 519 IRS the substantial presence test of 183 days

1) 31 days during the current year I was for 145 days in my case
2) 183 days during 3 year period that includes the current year "2007" and the 2 year immediately before that "2006" and "2005" counting:

a) All days u were present in 2007____________145.00 days
b) 1/3 of the days u were present in 2006
Under j1____________________140 days/3=____46.67 days "Exempt individual" as student yes/not
Under b1/2 tourist_____________22 days/3=_____7.33 days
c) 1/6 of the days u were present in 2005
Under j1_____________________22 days/6=_____3.67 days "Exempt individual" as student yes/not


Then if I have to count all these days the total is_202.67 days > 183 days

which means I am a resident for tax purposes

But since I was an exempt individual under the visa j1 work and travel under the category of student I should not count those days.
According pub 519 IRS, days of presence in USA
Do not count following days of presence for the substantial presence test...

Days you are an "exempt individual" as students (temporarily present in USA, under j visa who substancially complies with visa requirement if u have not engaged in activities that are prohibited by us inmigration laws and could result in the loss of your visa status)

Then if I do not count those days= 202.67 days - 50.34 days= 152.33 < 183 days

which means I am a non-resident for tax purposes

The big question is &#191;resident or non-resident for tax purposes after these statements?


Thanks in advance, Jessica.:)

You will file as nonresident for 2007.

Even if you had more than 183 days as resident in 2007, then your status is Dual Status Resident and you will only get exemption deduction and itemized deductions (no standard deduction). Only married persons have other options.

Tax wise it won't make any difference if you are a nonresident or a Dual status resident.

Agreed.

sayheyjes:
If you are married then you can file resident tax return as Married Filing Jointly. For 2008 you are resident.