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kxm9228 · Oct 11, 2011, 09:41 PM

Hello,
I was in the US following number of days on F-1 Visa (foreign student) and earned no US income during these years:
2010: 53
2009: 365
2008: 365
I meet the substantial presence test but I qualify for the closer connection to foreign country. Here is the issue. I have not filed the form 8840 before due that for 2010 because only yesterday I found out about this requirement. What would the correct course of action be now?

Lastly, was I also required to file the form 8843 for 2010?

taxesforaliens · Oct 12, 2011, 06:39 AM

Were these the only days you were present in the US on a student visa? In that case you would be a non-residnet alien as you are exempt to count days for the substantial presence test for 5 calendar years.

taxesforaliens · Oct 12, 2011, 06:40 AM

And yes,file form 8843 for 2010.

AtlantaTaxExpert · Oct 12, 2011, 08:41 AM

Agreed; further, you should file Form 8843 for 2009 and 2008 as well. It IS an annual filing requirement even if you have no need to file a tax return. Better LATE than never.

kxm9228 · Oct 12, 2011, 09:17 AM

Thank you all.
Just to make things clear.
1) Number of days in the US
2005 - 365, 2006 - 365, 2007 - 365, I was in the US even before 2005
2) Since I have been in the US prior to 2008, I need to file 8840 for 2010, correct?
3) I need to file 8843 for 2008, 2009, and 2010, correct? There is not need to file for prior years?
4) Based on the reply, I am guessing that the IRS is fine with me filing 4 forms (maybe more) past their due dates, correct?

Thank you

taxesforaliens · Oct 12, 2011, 10:17 AM

Just to be clear: What was your visa status in 2005-2007?

AtlantaTaxExpert · Oct 12, 2011, 10:20 AM

Yes, we need to know your status for 2005 - 2007?

kxm9228 · Oct 12, 2011, 11:04 AM

I was an F-1 international student.

AtlantaTaxExpert · Oct 12, 2011, 11:17 AM

Okay, that clarifies matters.

Your five year period for exemption under the F-1 visa started in 2005 and ENDED on 31 December 2009.

Starting on 1 January 2010, you became subject to the Substantial Presence Test. Assuming you stayed within the U.S. for all of 2010, you are considered to be a resident alien for tax purposes and must file a tax return which reports ALL world-wide income, which means it is likely that you would benefit by filing jointly with your wife.

However, you CAN continue to file as a non-resident alien by filing Form 8843 and 8840 to establish a "closer connection" to your home country. If you FAILED to file Form 8843 in past years, however, it will be difficult for you to prove that closer connection.

More than likely, the Foreign Tax Credit (Form 1116) will offset any additional tax owed on the home country income due to the income taxes paid to your home country.

Your return needs to be modeled several ways to determine which is best for you. If you need professional help to do this, email me at [email protected].