Dear Atlanta Tax Expert

One of my friends approached me with a problem, I wanted to get your opinion in this regard.

He is an Indian citizen and has arrived into US in August 2005. This is his very first tax filing. He took someone's suggestion and went to a tax filing agency and filed his taxes electronically using 1040 EZ as an US citizen, he did not even file 8843. Needless to say, he got his return in less than a week. I told him that it is a wrong mode of filing even though the return amount is the same being able to claim standard deduction as an Indian citizen.

Can you please suggest what to do in his case? Should he re-file using 1040NR-EZ along with 8843 or just submit a 8843 as he already got his refund?

Please advise.

With Regards

Sucharith Vanguri

Sucharith:

Have him file Form 1040X with a Form 1040NR-EZ attached. He should ask that the Form 1040NR-EZ be accepted in place of the Form 1040EZ which was filed electronically.

Failing to do this could place his non-resident status in jeopardy. While that is not necessarily a bad thing, it would possibly make your friend liable for Social Security and Medicare taxes which he theoretically is not liable for under the F-1 visa.

Dear Atlanta Tax expert,

Thank you for the prompt reply.

Should he also include 8843 along with the 1040X and 1040NR-EZ?

Also is there a chance that the IRS processes the new form and resends his refund? How do we make it clear that no refund is to be processed.

Thanks

Regards

Sucharith Vanguri

Sucharith:

State in the comment section on the back that no refund is expected. However, the figures on the front should reflect that fact as well.

Yes, you can mail the Form 8843 with the Form 1040X and Form 1040NR-EZ.