[sayheyjes]

hi,

i hope someone could help me to determinate my status for tax purposes! :confused:

h2b holder working in the state of florida for 145 days, during 2007.
filled out w4 single, line 5 i claimed 1 and line 6 $16

i found that h2b holder are considered nonresident for tax purposes in several handbook of companies who provides this kind of visas.
however, i check pub 519 irs the subtancial presence test of 183 days

1) 31 days during the current year I WAS FOR 145 DAYS IN MY CASE
2) 183 days during 3 year period that includes the current year "2007" and the 2 year inmediately before that "2006" and "2005" counting:

a) all days u were present in 2007 145.00 days
b) 1/3 of the days u were present in 2006
under j1 140 days/3= 46.67 days
under b1/2 tourist 22 days/3= 7.33 days
c) 1/6 of the days u were present in 2005
under j1 22 days/6= 3.67 days


then if i have to count all these days the total is 202.67 days > 183 days

WHICH MEANS I AM A RESIDENT FOR TAX PURPOSES

but since i was an exempt individual under the visa j1 work and travel under the category of student I SHOULD NOT COUNT THOSE DAYS.
according pub 519 irs, days of presence in usa
do not count following days of presence for the substantial presence test...

days you are an "EXEMPT INDIVIDUAL" as students (temporarily present in usa, under j visa who substancially complies with visa requirement if u have not engaged in activities that are prohibited by us inmigration laws and could result in the loss of your visa status)

then if i do not count those days= 202.67 days - 50.34 days= 152.33 < 183 days

WHICH MEANS I AM A NONRESIDENT FOR TAX PURPOSES

the big question is ¿resident or nonresident for tax purposes after these statements?


thanks in advances, jessica.:)

[AtlantaTaxExpert]

Jessica:

Based on your input above, you have NOT met SPT.

File as a non-resident alien, filng Form 1040NR-EZ.