[ewsame]

Dear Tax experts,

I have heard that my status changes from non-resident alien to resident alien if I stay for 5 years or more, so I can (should? ) file 1040 instead of 1040NR.

FYI, below is some information about me.

- I first came to US in fall 2003.
- I have been an international student with F-1 visa since fall 2003 (still same status).
- I am single.
- I have stayed almost 365 days per year since 2003 except 2003.

I have stayed in US more than 5 years and filed tax already 5 times (2003-2007), so this is my 6th filing.

I have 4 questions based on the facts above.

#1. Staying for 5 years changes the status of non-resident alien to resident alien. Is this true or false?

#2. If #1 is true, MUST I file 1040? Or CAN I file 1040 instead of 1040NR?

#3. If #1 is false, when/how will I be qualified to be to file 1040 as resident alien?

#4. I have visited IRS website and found that I may be qualified to be a resident alien if I pass green card test(a) or the substantial presence test(b). B is 31-day and 183-day tests for just 3 YEARS. So, Is #1 (5-year) true or this information (3-year) true?

Please answer 4 questions above... please!!

[ewsame]

I forgot to say this; I am a grad student and I have got paid research assistantship since 2003 fall. Actually I got fellowship for first one year due to the tax treaty between us and my home country and I have paid taxes since 2nd year. Thanks!

[MukatA]

You must file resident tax return.
F1/OPT is exempt from residency for 5 years and after that the days are counted toward residency.

[AtlantaTaxExpert]

1) What is your intent after you complete your studies and possibly an OPT work tour? If you plan to stay in the U.S. on H-1 or H-1B work visa, then you must file as a resident alien for 2008. IF not, and you want to retain your non-resident alien status, then you must PROVE a "closer connection" to your home country by filing Form 8843 for 2008 and providing that proof to the IRS.

The burden of proof is ON YOU. You may WANT to file as a resident, though, because, generally, resident aliens pay somewhat lower income taxes than non-resident aliens.

However, if you file as a resident alien, you then become liable for FICA (Social Security and Medicare) taxes on any job you have in 2009 and beyond, even if on OPT.

[ewsame]

Thank you all two experts! And one more question (Actually I left another post yestday). I am filing 1040 since I want to work in US more with H-visa. On the line 9 of 1040 form regarding recovery rebate credit, am I qualified to get $600? Since I have filed 1040NR last year, I did not get any rebate before. Thanks!

[ewsame]

Thank you all two experts! And one more question (Actually I left another post yesterday). I am filing 1040 since I want to work in US more with H-visa after OPT status. On the line 9 of 1040 form regarding recovery rebate credit, am I qualified to get $600? Since I have filed 1040NR last year, I did not get any rebate before. Thanks!

[MukatA]

Yes.

[ewsame]

Thank you so much!!

[nopembe]

Not so fast Mr. Check IRS site again.
Exempt individual. Do not count days for which you are an exempt individual. Publication 519 (2007), U.S. Tax Guide for Aliens
What this means is this. After the exempt period, which is 5 years. Then you can apply the substantial presence test to figure out if your status is still NR alien or R alien. So 2003,2004,2005,2006,and 2007 make 5 years as exempt individual, now apply substantial presence test from 2008... 183days bla bla.. I think your still not qualified.

But just my opinion!

[ewsame]

Hmm... it is so confusing. I may have to ask IRS directly.