[pratikkothari1]

Hello,

I am trying to decide whether I need to file resident or non-resident tax return. Here is my situation:
For year 2003 and 2004, I was on F1 and filed 1040 NR with 8843 claiming exemption for the substantial presence test.
For year 2005, I was on F1 from 1st Jan to 30th Sep, and H1-B from Oct 1st till year end. I got married in November and bought a house too. According to my calculations, I get more money back if I file a RESIDENT tax return as I can file Married Filing Jointly and take standard deduction of 10,000$ which is not available when I file non-resident. But the substantial presence test says that I was an exempt individual from Jan 1st to 30th Sep, so I should not count those days and I will be considered a non-resident.:confused:

Please suggest if there is a way I can file a resident tax return.

Thanks in advance
Pratik

[AtlantaTaxExpert]

Pratik:

Yes, you can file as a resident alien, but you must wait until June to file under First Year Choice. The time under F-1 visa is exempt from the Substantial Presence Test. You must qualify under the Substantial Presence Test to file as a resident alien. That is why you must wait until June 2006, to first qualify under the Substantial Presence Test.

File Form 4868 to get an extension to file. Since you get money back, no payment will be required.

Once June 1st passes, you can then file Form 1040 with Schedule A. You must attach a statement regarding the First Year Choice (see IRS Pub 519 as to what needs to be on the statement).