[AtlantaTaxExpert]

Yes, file as a resident alien, filing Form 1040EZ.

Do NOT file as a dual-status alien; it does not apply in your case.

[engdude]

Hi,

My situation is similar to the previous poster "iamian" but I would appreciate your reasons for filing the tax under Residency status instead of dual resident. To give you a better picture of my case

1) been on F-1 from July 2002 - may 2004.
2) continued on OPT ( still F-1) from June 2004 - May 31st 2005 ( Have a separate W2 for this time)
3) Turned to H1 status on June 1 - till date (have a separate W2 with SS tax deductions for this period)
4) I am fron India
5) I am single

From 3) , Its clear that I pass the substantial presence test thereby I should be a "resident"
But since this is my first year as resident ( bcos I was exempt as a student under F-1 from 1 and 2 ), I I am in a "dual status".
From 5) ( being single) , I cannot "choose" to be a residing alien (I do not satify the rules.. accordnig to the rules in Pub 519 "You are married to a U.S. Citizen or resident alien at the end of the year")

Insofar (without taking into account the fact I am from India) , it seems to be that I need to file my tax under dual status using 1040 ( NO standard deduction, only itemized deduction, mostly of state and local taxes) and I can take a personal exemption of $3200.

But, how does 4) being frm India affect my standard deductions / emeptions? Can I take the $5000 deduction off from my non-resident portion of Income( first W2). If so, do I fill that standard deduction in the 1040 form, instead of itemized deductions (inspite of the fact that dual status doesn't allow to make use of standard deduction, but arguing that the special case of Indian student allows me to make use of the deduction)? Is that the reasoning you apply when you had replied to "iamian" previously to file as resident status? Even still, I would have to file as dual status and send in the additiona 1040 NR as a "dual status statement" for proof of the non resident income portion ? Correct?

I understand that this issue has been discussed earlier, but I couldn't find a similar scenario and the reasons for the suggested option to file under. I appreciate your time and clarifications once again.

Thanks,
MB

[AtlantaTaxExpert]

MB:

See my "Sticky Post" from February 27. It explains the reasoning behind filing as a resident or non-resident alien instead of dual status.

Even if dual-status applied as I once believed it did prior to being set straight by Dr Carter, the Substantial Presence Test took precedence over dual-status filing even then.

[engdude]

Thank You very much. I couldn't locate your sticky note on this topic earlier when I posted. I got hold of it now. Thanks for pointing in the right direction.

MB

[AtlantaTaxExpert]

Glad to help!

[R Chapman]

I just won three casino jack pots amounting to over $5,000 dollars and the casino withheld $1,600 , how do I re-claim this money. On what form?

[AtlantaTaxExpert]

What is your home country?

[satish3mech]

[B]Hello all,

I was in F1 in year 2012 until October-14 then my status changed to H1B in October-15.

1. should I file 1040NR
2. can I claim tax treaty exemption of 5950

Thank you for your help

[AtlantaTaxExpert]

Yes to both questions, because you have NOT met the Substantial Presence Test,

[satish3mech]

Thanks that helped a lot.

1.Now I will file 1040 NR EZ and will use 5950 $ for itemized deduction in column11 for tax treaty.

2. Page 2 E ( H1B employee) / F1 OPT / F1 student ( what is right)

3. Page 2 F ( changed from F1 OPT to H1B in October 15)

4. and for form 8843 I am mentioning my school address in column 9, even though I got graduated in December 2011 but I was in OPT. I assume that's right ?

Please comment

[AtlantaTaxExpert]

2) H-1B

3) correct

4) Yes, use the school address.

[satish3mech]

Thanks a lot, this helps a lot.

THANK YOU

[AtlantaTaxExpert]

Glad to help!

Next time, please do an original post.