[saleryan]

Hello all,

I got my permanent resident status in May 5th 2006. I had already filed as a non-resident for tax year 2005 before I received my green card. Should I have refiled as a resident for the tax year 2005 or should I just start filing starting from this year 2006?


Thanks

[AtlantaTaxExpert]

What was your visa status prior to getting your "green card"?

Need to know this to determine if you are a resident alien or a dual-status alien for 2006.

[saleryan]

Hi

Thank you for your reply.

I was a student before that and I held a J-1 visa (from 1st Jan 2003- 31 Dec 2004). I went back to my country at the end of Jan 2005 since my visa had expired. Then I won a green card lottery and my immigrant visa was issued on 28th Nov 2005 and was valid to 27th May 2006. After that I filed my tax return for the year 2005 (since I was in the states for that one month in Jan 2005, the J-1 visa had grace period of one month after expiration) as a non-resident because I was not a resident yet and also because of the deadline I did not have much time. I arrived in the states on 5th May 2006 and so I became a permanent resident on that same day. I hope that answers your question

Thank you.

[AtlantaTaxExpert]

You filed correctly as a non-resident alien in 2005.

In 2006, I believe you must file as a dual-status alien. A rather complex return, it will split your foreign-based income and U.S.-based income over two forms (Form 1040 for the U.S. and Form 1040NR for the foreign income). You will owe NO U.S. taxes on the foreign income.

If you need professional tax help, contact me at [email protected].