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-   -   Dual status and substantial presence test (https://www.askmehelpdesk.com/showthread.php?t=72995)

  • Mar 17, 2007, 09:16 AM
    deepsam207
    Dual status and substantial presence test
    Hi,
    I am currently on a H1B work visa. Last year, I was on a F1-OPT status when I started working from March till October1. My H1B was approved on Oct.2. I was in Canada for 3 days to get my visa stamped.

    Indian National
    F1-OPT : 274 days
    H1B : 88 days

    I do not pass the substantial presence test on H1B status (I guess the minimum required is 183 days).

    So, 1) do I qualify as a non-resident for tax purposes ?
    2) Can I file the 1040NR/1040NR-EZ form for federal returns (my dividend/interest income is less than $1500)
    3) Do I have to file the dual status return?

    I found that I cannot claim any standard deduction (Tax Treaty 21(2) for Indian nationals). Is this correct ?

    Sorry for too many questions, but I hope to get few doubts cleared.
    Thanks a lot.:)
  • Mar 20, 2007, 10:50 AM
    AtlantaTaxExpert
    1 & 2) You are a non-resident alien; file Form 1040NR-EZ.

    3) You CAN file dual-status, but it will likely produice NO tax benefits.

    Actually, you CAN claim the standard deduction under Article 21(2).
  • Mar 21, 2007, 07:00 PM
    deepsam207
    ATE,
    Thanks a lot for your answers. I guess, I do not need the form 8843 anymore since I am out of grad school. This will make filing my federal tax return a lot easier.

    Deep
  • Mar 23, 2007, 10:53 AM
    AtlantaTaxExpert
    You MUST file Form 8843 ONE LAST TIME with your tax return.

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