[airstar]

I have a question regarding if I should report 1040NR or 1040 or both in 2009.

1. 2008 report as NR (status OPT)
2. ~1/23/09 OPT
3. 1/24/09-6/20/09 180 days Adjustment of status
4. 7/1/09-12/14/09 ETD card for I485 (start to pay social security tax)
5. PR 12/15/09

Can I report whole year as resident? Or half NR, half resident?

Please kindly advise.

Thanks,
Rita

[MukatA]

Let us know various visas held by you and dates of entering and deaparting from the U.S. in last 5 years.

[airstar]

Hi MukatA:

1. F1: May 2006-Jan 2008
-05/19/06 enter USA-12/13/06 depart from the US
-01/02/07 enter USA-03/18/07 depart from the US
-05/17/07 enter USA-12/13/07 depart from the US
-12/31/07 enter USA-12/31/09
2. OPT: Jan 2008-1/23/09
3. Adjustment of status:1/24/09-6/20/09
4. ETD card for I485: 7/1/09-12/14/09 (start to pay social security tax)
5. PR: 12/15/09

Since I was applying for PR, the waiting period doesn't really have a visa. My lawyer said my status in between is adjustment of status, but I started to pay SS tax from 07/01/09. So does the fact I paid SS tax or not affect filing status?

Do I consider as meeting the qualification of Green card test? "if you were a lawful permanent resident of the United States at any time during 2009(start from 12/15/10) and you took no steps to be treated as a resident of a foreign country under an income tax treaty." If yes, then can I file I1040 for whole 2009?


Thanks,
Rita

[AtlantaTaxExpert]

If you actually GOT your green card on 15 December 2009, then you can, in my opinion, file as a resident for all of 2009.