[britishstudent]

I am a British student on an F1 visa, I have been in the US more than 5 years so I _can_ file as a resident alien. However I understand that if I can demonstrate a closer connection with my home country (I vote there, I have bank accounts there, my family is there) that I can argue to maintain my exemption on form 8843 (line 12).

My question is - is this claim likely to be accepted by the IRS? And is it in my interests to make it? As a resident alien I get the standard deduction, and the stimulus package, but I will also have to start paying medicare and SS on my income as a TA.

I _already_ filed a 1040 but then realized I had not included the 14% that was withheld on my stipend as income tax withheld. So I have to file a 1040X in any case.

[MukatA]

If IRS questions you then whatever you said is not sufficient. They want that to demonstrate closer connection you live in U.K. for more than 183 days in a year.

If you have some changes on your tax return, you need to file the amended tax return.

[britishstudent]

I am a British student on an F1 visa, I have been in the US more than 5 years so i _can_ file as a resident alien. However I understand that if I can demonstrate a closer connection with my home country (I vote there, I have bank accounts there, my family is there) that I can argue to maintain my exemption on form 8843 (line 12).

My question is - is this claim likely to be accepted by the IRS? And is it in my interests to make it? As a resident alien I get the standard deduction, and the stimulus package, but I will also have to start paying medicare and SS on my income as a TA.

I _already_ filed a 1040 but then realized I had not included the 14% that was withheld on my stipend as income tax witheld. So I have to file a 1040X in any case.

Thanks Mukata, but I think your information is incorrect. From IRS publ. 519:

"You will not be an exempt individual as a student if you have been exempt as a teacher, trainee, or student for any part of more than 5 calendar years UNLESS you establish that you do not intend to reside permanently in the United States and you have substantially complied with the requirements of your visa. The facts and circumstances to be considered in determining if you have demonstrated an intent to reside permanently in the United States include, but are not limited to, the following.

* Whether you have maintained a closer connection to a foreign country (discussed later).
* Whether you have taken affirmative steps to change your status from nonimmigrant to lawful permanent resident as discussed later under Closer Connection to a Foreign Country."

If you qualify to exclude days of presence as a student, you must file a fully completed Form 8843 with the IRS. See Form 8843, later.

AND

"Establishing a closer connection. You will be considered to have a closer connection to a foreign country than the United States if you or the IRS establishes that you have maintained more significant contacts with the foreign country than with the United States. In determining whether you have maintained more significant contacts with the foreign country than with the United States, the facts and circumstances to be considered include, but are not limited to, the following.

1. The country of residence you designate on forms and documents.
2. The types of official forms and documents you file, such as Form W-9, Form W-8BEN, or Form W-8ECI.
3. The location of:
1. Your permanent home,
2. Your family,
3. Your personal belongings, such as cars, furniture, clothing, and jewelry,
4. Your current social, political, cultural, professional, or religious affiliations,
5. Your business activities (other than those that constitute your tax home),
6. The jurisdiction in which you hold a driver's license,
7. The jurisdiction in which you vote, and
8. Charitable organizations to which you contribute."

[AtlantaTaxExpert]

BritishStudent:

It IS possible to extend your exempt status under the F-1 visa and file as a non-resident alien, but it is a HARD sell to the IRS.

The basis of the five-year rule is that, generally, it normally takes about five years to complete a degree program. Anything in excess of that time indicates your intent to stay in the U.S. for reasons other than education; hence the policy to treat you as a resident alien.

Before you proceed further, I recommend that you double-check on the requirement to pay Social Security and Medicare taxes on your TA salary. Typically, students of any university who also work for that university are EXEMPT from these taxes regardless of their nationality or citizenship, so you may be exempt even if you file as a resident alien.

If this is the case, you should file as a resident because of the standard deduction and stimulus plan, but also because you can qualify for the tuition credit/deduction.

[Elin80]

Hi, I know that this thread is 4 years old. But I have a question.

What if I have been here for more than 5yrs, but still under a F-1 visa, and does not work/have no income. I have not left the country during the last 2 years, whereas I have exceeded the 183 days. I am filing my taxes in Sweden, where I am from.
Do I still fill out the 8843? I mean, if I have no income, I have nothing to file.
Thanks in advance!
-Elin

[taxesforaliens]

@Elin80: Once you are a resident alien, you are not filing form 8843 anymore.
As a resident alien you are required to report worldwide income. If you have no income, you are not required to file a return.

[Elin80]

Thanks for the fast reply.
So what you are saying is that I don't have to take any action at all this year?

[AtlantaTaxExpert]

Yes, exactly!