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george96 · Dec 9, 2007, 12:59 PM

Thanks in advance for all the help.

I came to the States in 2001 with an F1 Visa. Late 2006 I changed to an F1 OPT, and then worked for part of 2007 with the F1 OPT (It started in January). I left for a month in August and came back with a J1 Visa. I think I got a letter stating that I have to file as a resident for 2006, although I was a student all that time. So for 2006 I filed a 1040.

My question is: Am I considered a resident for tax purposes with the F1 OPT and J1 for this year (2007)? I was under the impression that as long a I am on an F1 I am not a resident. Also, will I be considered a NR now that I am on the J1?

Thank you all.

MukatA · Dec 10, 2007, 04:08 AM

Normally F1 visa holders are nonresident for tax purposes during first 5 years of study. This treatment also depends upon the Tax Treaty with your country.
You filed as resident for tax purpose in 2006. You still are the resident as in 2007 the number of days in the U.S. are more than required for the resident status. Still you must check:
IRS Publication 901: Tax Treaties
Internal Revenue Service

AtlantaTaxExpert · Dec 10, 2007, 02:00 PM

MukatA is correct that you should check with the tax treaty for your country (if one exists).

That said, it is most likely that you will file as a resident alien, because the five-year period hat is the maximum you can claim exempt status under a F-1 visa normally applies against the J-1 visa as well.

In other words, you cannot claim a two-year tax exemption under a J-1 visa after you have used up the five-year exemption for the F-1 visa.

george96 · Dec 10, 2007, 02:25 PM

Thanks for your replies. However, I was under the impression that in order to use a tax treaty I must file as a NR. Is that true?

Again, Thanks a lot!

AtlantaTaxExpert · Dec 10, 2007, 02:39 PM

NOT in every case.

Some tax treaties (the one with China comes to mind) allows the foreign national to claim favorable tax treatment even if they file as a resident alien due to the SAVINGS CLAUSE of the tax treaty.

george96 · Dec 10, 2007, 02:47 PM

I see. However, there seems to be no space in the 1040 for a tax treaty entry (as opposed to 1040NR). Any recommendations on this?
Thanks again!

AtlantaTaxExpert · Dec 10, 2007, 02:58 PM

That has to be addressed on a case-by-case basis.

The identity of your home country wuld be most help.