[Terry Chang]

Hi,

I have several question about being a dual status alien and its tax implications. I hope someone can help me answer them.

First, I saw the sticky that pointed out the 3 requirements about being a dual-status:

1) They are in residency status at end of the calendar year.
2) They have been in the United States in residency status (normally on a H-1 or H-1B visa) for at least 31 consecutive days.
3) They meet the Substantial Presence Test (SPT) completely during the calendar year.

This fits my situation because I started working in WA as of 04/06/2009 (MM/DD/YYYY) using F1-OPT. Then on 10/01/2009, I transferred to using H1B and have been this way until 12/31/2009. This means I satisfy the requirement above. However, I have the following questions about this:

1. Why am I considered as a dual-status alien instead of a resident alien only?

2. If I am considered as a dual-status alien, what's the duration of time I am considered an non-resident alien, and what's the duration of time I am considered a resident alien? (Assume that I have never been to US until 04/06/2009). I am asking this question because I saw the following article: Publication 519 (2008), U.S. Tax Guide for Aliens. This article has the following paragraph:

"Residency starting date under substantial presence test. If you meet the substantial presence test for a calendar year, your residency starting date is generally the first day you are present in the United States during that calendar year."

Since I arrived at US on 04/06/2009, that's when my residency starts. But if that's the case, then what's the duration of my non-residency alien? 01/2009 - 03/2009? But I wasn't even in the US during this time!

3. I was in US from 08/2007-12/2008, however, I don't count that in SPT because I was a full-time student in F1. I have already filed 8843 in 2008 to claim the exemption, do I need to do it again in 2009? If so, do I do it with my non-resident tax form or resident tax form or both?

These questions really confuse me. Therefore, I would really appreciate it if you could offer some insights.

Thanks.

[MukatA]

If you are not married and did not complete 5 years on F-1/OPT, file nonresident tax return.

[Terry Chang]

Hi MukatA,

Thanks for your reply. But can you please respond to my individual questions? I don't understand why you suggest me to file as non-resident when I already pass the SPT? I thought I am either dual-status alien or resident only alien.

Also, I don't think I can file non-resident alien either way because I plan to file as non-resident in my citizenship country, Canada. Therefore, I will have to file as resident in the US anyway.

Thanks.

[Terry Chang]

Hi MukatA,

I think you are right. I think I don't pass the SPT because I am still using F1-OPT until 10/01/2009. Thanks for your answer.