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-   -   F-1 Visa holder in USA since 2008 on F-1. Resident or non-resident for tax purposes? (https://www.askmehelpdesk.com/showthread.php?t=783103)

  • Jan 31, 2014, 12:59 PM
    WVUgeordie
    F-1 Visa holder in USA since 2008 on F-1. Resident or non-resident for tax purposes?
    I have been at the same institution in the USA on an F-1 visa since August 2008. I am single with no dependents. I am from the United Kingdom. I have filed the 1040-NR EZ for my federal return in the years 2008 through 2012, using university provided software. In 2013 I was in the USA for over 11 months of the year. I understand that after 5 years in the USA I am entitled to file as a resident rather than non-resident, therefore the question I have is

    a) Should I file a 1040 rather than a 1040-NR for my federal tax return for 2013,

    And subsequently,

    b) Can I just do this using one of the many free filing options (eg TurboTax, TaxHawk etc.)

    Thank you in advance
  • Jan 31, 2014, 02:46 PM
    AtlantaTaxExpert
    I assume you returned to the United Kingdom before the end of 2013. If so, you CAN file as a resident, and use the on-line tax software you cited.

    However, you MUST claim ALL world-wide income earned in 2013.

    Further, you must submit a Residency Termination Statement in which you will use the default termination date of 31 December 2013.

    Otherwise, you will have to file a dual-status return.

    If you need professional to file or to prepare the Residency Termination Statement, email me at the email address in my profile.
  • Jan 31, 2014, 02:58 PM
    WVUgeordie
    Thank you. Two points to clarify if you may. I remain in the USA with the same status (F-1). I earned no other worldwide income in 2013. Does your above answer still stand? Thank you.
  • Jan 31, 2014, 07:19 PM
    AtlantaTaxExpert
    If you remained in the United States for ALL of 2013 while on F-1, you can file as a resident with NO NEED for the Residency Termination Statement.

    No other world-wide income means you report ONLY your U.S.-sourced income.

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