[Bossman22]

So I have been in the us on f1 visa from 2004-2009, then for about 160 days (2 semesters) in 2011 and just finished my masters from 2012-2014.

My problem... I know I filed my 8843 in 04-05 and 05-06, but I don't remember filing for the next 3 years. I also worked for on of those 3, but made maybe a few $100... Didn't file 1040 (at least I don't remember if I did)

2011 I worked on campus again and made a few $100 again, forgot to file taxes as I went back to Canada.

Now I just finished with my masters and I didn't file for 2012-2014. Keeping in mind I didn't make any income.

I want to make this right... I want to go back and file for the missed years... Even though I know for fact that I won't get anything out of it because I didn't have income.. I would hate for this to come up when applying for citizenship.

Am I naïve to think that it is as simple as just filing the forms? (I will be hiring a professional to help me). I also understand that I will have to claim as a resident alien in some of these years. Does the 6 years limit for "back taxes" apply to things such as this wherein I am filing just for documentation purposes knowing full well there will be no return nor will I owe (since I made no more than a few $100 for those 2 years.

Any advice would be greatly appreciated. I guess it's hard to remember this stuff when your back and forth from countries, going to school, and also filing taxes in your home country.

Thanks for the help!

[AtlantaTaxExpert]

From 1 January 2009 onward, you were a resident alien for tax purposes.

You need not worry about the Form 8843 for 2007 through 2009, because, at this point, the IRS will not look at tax issues before 2011, so sending in the forms now would be a waste of time.

As for filing a tax return, if you made NO income, or the income earned was below your personal exemption (about $3,600), you have NO filing requirement at all.

You MAY want to file for 2011 through 2014 because you may be eligible for a refundable credit under the American Opportunity Credit, even though you earned no money. You cannot file prior to 2010 due to the 3-year statute of limitations for claiming refunds

[Bossman22]

11111

[Bossman22]

Sorry for the last post. I was testing it out because it wasn't letting me post. I figured it out.

Great! Thank you for your reply. Very helpful.

I want to make a correction.. I was in the US in 2010 for 120 days, instead of 2011, and this is where I made little income. So for that year I will file 1040, not 8843 because I exceed substantial presence test.

But for 2012 I do not exceed substantial presence test (90 days in 2012, 0 in 2011, 120/9= 13 for a total of 103 days). Does this mean I should file 8843? I would prefer not to if I have a choice to file 1040 because I don't want to muddy the waters. I will be filing because I plan to get married and obtain green card, and I would like to have a tax filing history.. at least within 3 years.. in the event the question comes up.

Additionally, I have made several attempts (including 2012) to contact a lawyer regarding permanent residence.. there is a question on 8843 that asks about intent or "affirmative steps" for permanent residence.. does this disqualify me to file for 8843? Again I would prefer to file 1040 anyway if I have that option.

Thanks for your help!

[AtlantaTaxExpert]

The Form 8843 requirement went away starting in 2009, because in 2010, you start filing Form 1040 as a resident alien.