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gregoryb · Apr 8, 2006, 07:38 AM

Hi,

I am french and I was a trainee in Hawaii (J1) from jan 8,2004 to jun 30,2005 with my wife (j2) who didn't work.. For the 2004 taxes, I paid my taxes as a resident (1040EZ) and claimed a deduction for my wife..
But now if I pay my taxes as a dual-status alien with form 1040NR, I cannot have a "married filing jointly" deduction...
Can I consider myself as a tax resident until dec 31,2005 (I meet the Substantial Presence Test) and use the form 1040EZ with my wife's deduction??
I also learn that I had to send a 1040C before leaving but I didn't... could it be bad?
If I declare myself resident for federal taxes, is it a problem if declared non-resident for Hawaii taxes?

Thanks a lot for all your help
Greg

AtlantaTaxExpert · Apr 9, 2006, 07:21 AM

Greg:

You are a true dual-status alien and should file the dual-status return. If you do so, you will not have a real problem for failing to file the Form 1040C.

Did you have any income while in France? If so, you need to declare it (but NOT pay taxes on it) on the dual-status return.

I STRONGLY suggest you get professional tax help. Dual-status returns are not easy and should not be done by someone with less than a thorough understanding of the process. You can contact the American consulate who can probably refer you a local tax professional in France.

gregoryb · Apr 10, 2006, 07:42 AM

Hi and thanks for your answer..

I saw on the IRS doc that because I had no closer connection to a foreign country for tax purposes after I left the US, I am considered as a full-year tax resident with a termination date of dec 31, 2005... so I can use form 1040ez and I will be taxed for worldwide incomes...

But my problem is that I don't meet the presence test for my state (Hawaii) of 200 days in 2005 so I should be considered as a part year tax resident for Hawaii.

Is it a problem if I file as a full-year tax resident for federal but as a part-year resident for state?
Or does the federal status "overwrite" the state status and will allows me to pay my taxes as a full-year resident for Hawaii?

Thanks for your help...