Hi there,

I am a trainee on a J1 Visa. I started work in the USA Sept 5 2006. I would like to know if I can file my taxes as a resident for 2007? I was here all of 2007 and will be here until sept 2008. According to the substantial presence test I would have to be present for 1/6 of 183 days in 2005 which I wasn't and therefore I don't think I meet this test. And because I am on a visa I don't meet the green card test. In that case would I qualify to make the first year choice to be a resident? If so what is the criteria and would I have to get an extension to file my taxes? I am only asking because I have to pay a bucket load of taxes if I fill out the non resident forms for federal and state taxes because I cannot take the standard deduction on those forms.

Cindy

Cindy:

The days you are in the U.S. under the J-1 visa DO NOT COUNT for the Substantial Presence Test for 2006 and 2007. That exemption expired on 31 December 2007, so for 2008, you can file as a resident alien.

For 2007, you need to file as a NON-resident alien, filing Form 1040NR or 1040NR-EZ.