Hi

I am an Angolan citizen and I moved to the US on a H1B visa on the 12th November 2003. Ever since then, I have been filling my taxes as a non-resident using form 1040NR-EZ. I never claimed the standard deduction and that is costing me a lot. I spoke to some dutch friends and they told me that they have been claiming standard deduction since they arrived and they tell me that I should d the same. Other friends tell me that I can file a form that allows me to be regarded as a resident and thus claim the standard deduction from my very first day here.

I remember reading some rules on a guide to filling as a non-resident alien that stated that I cannot claim standard deduction. Can you please clarify on this and on the mentioned form? It would really be a great help! Thanks

In fact, can I amend my taxes for 2003 and 2004 such that I am able to claim the standard deduction for both periods, i.e. change my status to a resident alien?

For 2003 my period of stay was from 12th Nov to 31st Dec

And for 2004 I stayed the entire year until today

Issakovo:

File as a resident alien for 2005.

Amend your 2004 return and explain that you qualified as a resident alien under the Substantial Presence Test for 2004.

Amend your 2003 return and ask to be treated as a resident alien under the First Year Choice. See IRS Pub 519 (which can be downloaded from www.irs.gov) for details.

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Originally Posted by AtlantaTaxExpert

Issakovo:

File as a resident alien for 2005.

Amend your 2004 return and explain that you qualified as a resident alien under the Substantial Presence Test for 2004.

Amend your 2003 return and ask to be treated as a resident alien under the First Year Choice. See IRS Pub 519 (which can be downloaded from www.irs.gov) for details.

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Dear Atlanta Expert

for my amendements do I simply fill in form 1040X?

2003: in addition to 1040X do I file 1040EZ as well? My employer gave me a months salary in advance and a per diem in oder to cover relocating expenses.In addition they also paid for my intercontinental air ticket car and hotel expenses. All these have been included in my w2 as earned income, is there ea way for me to deduct them as expenses related to relocating as opposed to earned income? My employer withheld regular taxes (state of Texas, no state taxes) SS and medicare taxes on them. On top of it all I was paid my regular salary for Nov and Dec 2003, so all these add up substancially in comparison to the amount of time.

2004: I participate on an yearly ride "MS-150" for charity purposes where I need to raise money, at leat 300usd last year and 400 this year, in order to participate. In addition to that in 2004 I participated in a number of rides in preparation for the MS-150 ride. I spent around 500usd last year on this campaign. Is there a way, and advantage, for me to deduct all these as charity contributions?

thanks for your help, it's really appreciated

You do not need to attach the Form 1040EZ for 2003 or 2004. Just fill in the Form 1040X and request that you be converted to resident alien status.

Given the amounts for charity you cited, the amounts are not large enough to exceed the standard deduction for those years, so you will not be able to deduct the charitable donations.