[ttanya123]

I came to the US in Oct 2007 on L-1 visa and went back to my home country India
In Apr 2009. Will I be a non-resident alien for 2007 and 2009 and a resident alien
For 2008? I was single in 2007 and 2008, but got married in Sept 2009. Can I take
Moving expenses for 2007 and 2009, my employer reimbursed me. Can I take
A per diem rate or actual expenses for rent, utilities, food, bus fare while I was in U.S.
Does India have a treaty so that L-1 visa holders can take the standard deduction
When filing as NRA or am I limited to personal exemption only?

Thank you for your response - Tanya

[MukatA]

For 2009, you are dual status-- resident up to April 2009 and non-resident after that. No in 2009, you can not take per diem (if you worked in the same city) and moving expenses to move back to your country.

[ttanya123]

Thanks Mukat.
I cannot take per diem for 2007 and 2008 also?
Can I take standard dedcution for 2007? I filed 1040ez, should I amend it?

Regards, Tanya

[MukatA]

Please check what return you filed in 2007. You said you filed 1040-EZ. If yes, you must have taken standard deduction unless you itemized your deductions.

[ttanya123]

Yes, I filed 1040-EZ by mistake and took the standard deduction. I should have filed 1040NR.
So should I amend it to 1040NR? Can I take std deduction on 1040NR or am I limited to itemized
Deductions?

[ezhilch]

Yes ttanya123. I think you should amend1040X for 2007. Did you get any query from IRS for wrongly filed for 2007 return?

[ttanya123]

No, I haven't.
Also, is it correct that I cannot take deductions for rent. Food, travel etc
Even though I was in U.S. for only 1.5 years?

[MukatA]

For 2009 file dual status return. You do not get standard deduction. You can not claim moving expenses even if not reimbursed by your employer.

Even the moving expenses paid or reimbursed by your employer for returning back to your country should be taxable income. You can not take per diem in 2007, 2008 or 2009.