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From the information you provided, I would interpret your situation as a fellowship and not pay for personal services. It sounds like you are working on your own research, not serving as a research...

No, you need to do it for each prior year in which there was a problem. You will need to file a 1040X.

You need to file as a resident. What you should have done is claim the treaty benefits on your tax return. You should now go back and file an amended return and claim the benefits that you were...

Sorry, my error. You could only claim your wife if you were a student from India or a resident of certain other countries. You would need to file separately.

You could wait until you meet the SPT...

File for an ITIN for your wife. File a 1040NR and claim your wife.

You should have filed 1040NR for 2005. File a 1040 for 2006. File an amended return for 2005 to correct it.

You are both Non-Residents. File a 1040NR each.

You are going to have to count those days very carefully because you are right around the 183 day mark. If you meet the Substantial Presence Test then you are going to have to file a dual status...

You don't pass the SPT so you should file as a non-resident. File a 1040NR. You would include both W-2s.

If you filed as a resident last year, you should file an amended return to correct it.

If you are married, you cannot file single. You would need to file either MFJ or MFS.

Many accountants in this country have little knowledge of international taxation. You should have filed as a NON RESIDENT. File a 1040 NR and you also need to file an amended return for last year.

You must file as a resident once you have exceeded the 5 years of F1. You are also required to have your FICA withheld but there is an additional exemption for students (resident or non-resident) who...

Complicated one! You have been too long on an F1 to be exempt. For 2006 you are a resident and need to file a 1040. Report your worldwide income (including the UK income) and claim a foreign tax...

If 2006 was your first year on F1 then you are a non-resident and should file a 1040 NR. You cannot file jointly with your spouse.

If she paid foreign taxes then you should definitely claim the foreign tax credit (note, you are also reporting the foreign income on your MFJ return).

You should have filed the appropriate form with your employer so that tax was not withheld. Since it has been withheld you will need to file a 1040, report all your income, subtract back out your tax...

JBZ -- you need to have been a resident of China at the time you came to the US. It seems to me that you don't qualify. I'd have to look closer at your specific situation to be totally confident, but...

Houstonian,

You were NR for 2001-2005. From 2006 onward you must file as a resident. Your wife can elect to be a resident and file MFJ with you. Alternatively she is still non-resident (if she was...

You are completely correct. 1040NR was appropriate for 2001 to 2005 but for 2006 file a 1040 as a resident. Include your worldwide income.

You may have a PFIC situation. Unfortunately, it is quite complex.

Hard to tell the best thing without knowing all the details and knowing your foreign income situation... however, it would most likely be best for you to elect to file with your husband and file a...

Yes, the China treaty would apply, for the three year period. You are all set then. Just file the appropriate return and paperwork. Contact me if you need professional help. Good luck with it all....

Your husband is definitely a resident alien. Most likely the best outcome would be for you to file a joint return (you will need to include your foreign income too).

Without more information, I...

You should be exempt under the treaty (the Article you want is Article 20A -- you were probably referring to the old treaty). You get it for 2 years but you lose it all if you stay beyond that.
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OK, I didn't write the law and I'm not going to argue it with you -- employment tax is not my specialization and it is not a strong interest of mine. It would be best to get an attorney in this case....

Amit,

At this point you should file as a NR. Use a 1040NR and do not include any income that you earned before coming to the US.

IF you want to wait until you pass the SPT this year (2007),...

Maybe I am missing something here but I think you either 1. file an amended return to claim back yourself employment tax (paid when you were a contractor) and then pay the employee FICA share or 2....

Are you a US citizen? Seems like you would be best to make the election and file jointly.

I don't think you can have the hotel first night in the new location -- just the hotel stays on the way. No meals.

You are NR -- file a 1040NR. Social security should be deducted once you are on H1B.

How long were you on F1? If you've been on F1 less than 5 years, then you're non-resident and should be filing 1040NR.

You really need to amend 2005 and file a 1040NR -- 1040 is not appropriate in...

I'm not sure that you really did change to Resident status. Do you mean that you became H1-B or do you mean that you acquired a green card etc?

I think you need to clarify your situation some more. As a non-resident you would only be subject to tax in the US on US source income/effectively connected income.

Are you being paid in India...

First, did you not pay Self-Employment Tax? Presumably you did, and that substitutes for social security tax.

Second, employers can recover the FICA later from employee paychecks.

ATE's comment that you have exceed the 5 years as F1 exempt and now are a resident is correct. You should let the IRS people know that you have been on an F1 for more than 5 calendar years and now...

They need to be added to the basis and depreciated.

It depends. If the person inheriting it is a US citizen, it's basically straightforward and the same as the US situation. If the spouse inheriting it is NOT a US citizen, but is inheriting it from a...

Assuming that you had not held an F1 for more than 5 years, you appear to be a non-resident. File a 1040NR.

If you have an H1B you have to pay the FICA irrespective of filing status. This needs to be fixed and you should take it up with your employer.

If you were previously on F1/OPT then the FICA and...

Sounds like a joke to me. If your friend has a permanent position in Dallas, this is her tax home. No deductions for travel to Lubbock/California etc would be possible unless she were doing work...

No one can give a complete answer until we know how long you were on F1. But it would appear at this point that you are a NR and should file 1040NR.

Actually you are dual status (and should file a dual status return -- see publication 519). BUT you may elect to be residents for the full year in which case you must report your income from India as...

Two things -- yes, state taxes are something different and if you live in a state with an income tax you will file a state tax return.

Regarding the 1040 and the 1040NR, as per my PM...

If you meet all the applicable requirements, you should still be able to claim the exemption. You can become a resident and still qualify in this case. Use three actual years, not calendar years.

Grace, as long as you are married to a citizen and make the appropriate election for the full year, you should be able to do everything that a resident can do. You can file jointly with your spouse...

Yes as a citizen then she needs to include worldwide income. She now needs to look at the foreign tax credit or foreign earned income exclusion (which she will become eligible for if she remains...

Is she a US citizen? If so she must include her worldwide income. Is she going to continue being over in the UK for a while yet? There are things she could review regarding getting the best tax...

It is perfectly legitimate for a non-resident married to a resident to make the election. You would need to include your worldwide income, which is the main disadvantage.

But as long as you...

No -- this is not correct. I will PM you with some information. To be totally accurate, I'd also need to know your country etc.

When you calculate the SPT days, you don't use anything during which you were exempt. So you would start counting days from the beginning of the sixth year.