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alinasiri · Mar 25, 2006, 07:04 PM

Hi Atlanta Tax Expert,

I was student in US since 2000 and in the middle of 2005 (end of Jun) I passed the substantial presence. I graduated by October and since then I am on H1-B. My wife is an international student holding F-1 visa but she does not pass the substantial presence criterion. I had three sources of income in 2005

1. A fellowship from my school that I got 1042-s for it.
2. assistantship from school that I got W2 from for it. School started taking
SS and Medicare when I passed the substantial presence test in Jun.
3. I got a W2 form from my Job.

My wife also had assitantship during last year.
Based on what I read I can either file as a dual-status or I can file jointly as resident alien with my wife.

My question is that if I file 1040, where should I report my 1042-s and its withholding?

Thank you,

AtlantaTaxExpert · Mar 25, 2006, 11:47 PM

Already answered via e-mail.

alinasiri · Mar 26, 2006, 02:03 PM

Dear Atlanta Tax Expert,

I did not get anything via email. Could you please post your answer here.

Thank you very much,
Ali Nasiri

AtlantaTaxExpert · Mar 26, 2006, 06:27 PM

Very well.

Dual status does not apply (read my sticky note from 27 Feb 06). You can either file as a resident (Form 1040) or non-resident (Form 1040NR) alien. I agree that filing as a resident alien is probably more advantageous.

As for the Form 1042-S income, I need to see it before I can comment. Can you e-mail a scanned copy of the Form 1042-S?

AtlantaTaxExpert · Mar 26, 2006, 09:36 PM

Okay, now that I have seen it, it appears you are being taxed on portions of your fellowship grant that is not tax-exempt, probably because it pays for expenses such as room, board and other living expenses.

The income in Box 2 can be reported on Line 21 of Form 1040 (Other Income).

The Withheld taxes can be added to the amount on Line 64 of Form 1040 (Federal income tax withheld from W-2 and 1099).