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.:)