[tamles77]

I have two questions, I'll give my background first:

I am a citizen of India and entered US in December 2002 as F-1 Student, I am an F-1 student as of April 2006 and will be working in OPT for next year.

I did two mistakes that I am realizing now.

1) I failed to file 8843 for year 2002. I had no SSN or income in year 2002 so I thought I need not file anything.

2) Later I filed taxes for 2003 and 2004 by e-file service instead of 1040NR

For the year 2005 I am sending a complete 8843 (2005) with the year of presence details completed.

Questions:
1) Should I send 8843 (2002 or 2003, 2004) or the current one (2005) is enough?
2) How to make corrections to records for filing 1040NR instead of 1040(e-file)

How should I proceed so that it won't affect any future application for Permament Residence.

Thanks a lot in advance.

[AtlantaTaxExpert]

1) Just file Form 8843.

2) Before you file Form 1040NR for 2005, you need to amend 2003 and 2004 returns using Form 1040X and attach a Form 1040NR to the amendment.

Once the IRS confirms that they have accepted the amendments, then (and only then) should you file Form 1040NR for 2005.

[tamles77]

On another forum I got this reply for the same questions: For my question 1.

-------------------------
Question: Should I send 8843 (2002 or 2003, 2004) or the current one (2005) is enough?

Answer: "If not filing 8843 in 2002 can create any problem with your VISA status talk to immigration lawyer."
--------------------------
Question 1) I was in US for only 6 days in 2002. Now is this matter (failure to file 8843) serious ? Will it affect my current F-1 Status? I'll be going in for OPT from May 2006.

Question 2)
While filling up the 1040NR for year 2004 I found that I had underpayed the taxes. I paid $372 (e-filed) instead of $792 (as per new calculations). Now should I fill this out and send it to IRS. I am currently in F-1 status transitioning into OPT. Will the previous correction affect my staus in any way (actions initiated via IRS).

Question 3) IRS will charge me a penalty under what reason from http://www.irs.gov/publications/p519/ch07.html#d0e8124 ?

Looking forward to your detailed opinion.


Thanks

[AtlantaTaxExpert]

1) My experience indicates that the IRS wants you to file Form 8843, but does not strctly enforce the requirement. But my experience is limited; suggest you query Dr Gary Carter on www.thetaxguy.com.

2 & 3) You will pay interest on the unpaid taxes; that's required by law. However, if you attach a cover letter to the amendment explaing your error and ask that all penalties be waived, the IRS will probably waive the penalties, especially if you came forward voluntarily to pay the extra tax. If not, they can hit you with the accuracy-related penalties of 20%.