[Amelodie]

Hi
I am a French postdoctoral researcher fellow in US since April 2004
As a fellow, I don't have a W2 but a 1042-S form.

I think that as I already spent 3 years in US I am now considered as resident alien and that I have to fill a 1040 form.
However, this form seems to be designed for people with a w2 form.
The income code is 15 and the exemption code is 04.

Do I really have to fill a 1040 form or can I use a 1040NR form
In both cases do I need to report the amount of my fellowship and if yes in which line

Thanks in advance
Elodie

[Amelodie]

According to the following tax treaty, I think I don't have to pay tax, however I still don't know which form I have to use and how to fill them.
For the tax treaty can use the 8233 or is it for non resident only?


France
An individual who is a resident of France on the date of arrival in the United States and who is temporarily in the United States primarily to study at a university or other recognized educational institution in the United States, obtain professional training, or study, or do research as a recipient of a grant, allowance, or award from a not-for-profit governmental, religious, charitable, scientific, artistic, cultural, or educational organization is exempt from U.S. income tax on the following amounts.

Gifts from abroad for maintenance, education, study, research, or training.

The grant, allowance, or award.

Income from personal services performed in the United States of up to $5,000 each tax year.


An individual is entitled to this benefit and the benefit described earlier under Professors, Teachers, and Researchers for a maximum of 5 tax years.

This exemption does not apply to income from research carried on mainly for the private benefit of any person rather than in the public interest.

An individual who is a resident of France on the date of arrival in the United States and who is in the United States as an employee of, or under contract with, a resident of France is exempt from U.S. income tax for a period of 12 consecutive months on up to $8,000 received for personal services if the individual is in the United States primarily to:

Acquire technical, professional, or business experience from a person other than that resident of France, or

Study at an educational institution.

[AtlantaTaxExpert]

Agreed! You are exempt from income taxes.

If no money was withheld on the Form 1042-S, you need do nothing but retain the Form 1042-S for your records.

If money was withheld, contact the university HR department to prevent it from happening again, then file Form 1040NR to get the withheld taxes back.

[Amelodie]

Thanks!
So according to you I don't have to send aby form to the IRS?
I saw 2 different accountants, one told me to send a 1040 form, the other one a 1040 NR even if I am in the US for more than 2 years :confused:
Is I didn't know what to do, upt to know I only sent a time extension form

[AtlantaTaxExpert]

The Form 1042-S documents grant or fellowship income, which, by treaty, is exempt from taxation.

Hence, In my opinion, there is NO NEED to file a tax return if no money was withheld.

If money was withheld, then a Form 1040NR will need to be filed to get the withheld money back.