Hi,

I came in US on 24July and my wife came on 27Aug... we were here for less than 183 days in 2007... Can we still file 1040 regular form...
I was reading at some site that:

You can do it as a First-Year choice.

If you do not meet either the green card test or the substantial presence test, but you meet the substantial presence test for 2008, you can choose to be treated as a U.S. resident for part of 2007.

To make this choice, you must:

(I) Be present in the United States for at least 31 days in a row in 2007, and

(ii) Be present in the United States for at least 75% of the number of days beginning with the first day of the 31-day period and ending with the last day of 2007. For purposes of this 75% requirement, you can treat up to 5 days of absence from the United States as days of presence in the United States.



Does someone has any clue about it... also what are the requirements for substantial presence test for 2008...

Any help is highly appreciated...

Thanks

You did not mention your visa. Assuming you have working visa, you can file resident tax return after you meet SPT test in 2008.

Clue: 1/3 (number of days in the U.S. 2007) plus (number of days in the U.S. 2008) = 183.

Mukata,
Thanks for your response... I am on L1 (working visa)... You mentioned that I can file resident tax return... but do I need to take extension to file my 2007 visa... because for I have to file it before 15 April and till then I won't be fulfilling this 2008 criteria...
Thanks in advance for your response...

Quote:

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Originally Posted by MukatA

You did not mention your visa. Assuming you have working visa, you can file resident tax return after you meet SPT test in 2008.

Clue: 1/3 (number of days in the U.S. 2007) plus (number of days in the U.S. 2008) = 183.

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Mukata,
Thanks for your response... I am on L1 (working visa)... You mentioned that I can file resident tax return... but do I need to take extension to file my 2007 visa... because for I have to file it before 15 April and till then I won't be fulfilling this 2008 criteria...
Thanks in advance for your response...