Ask Experts Questions for FREE Help !
Ask
    AtlantaTaxExpert's Avatar
    AtlantaTaxExpert Posts: 21,815, Reputation: 846
    Senior Tax Expert
     
    #1

    Feb 19, 2007, 10:18 PM
    Criteria for Dual-Status Filing
    Ladies and Gentlemen:

    I spoke with the International Tax representatives at the IRS in mid-January.

    I was not satisfied with some guidance I had received regarding the requirements of dual-status tax reporting. Here is the new guidance direct from the IRS:

    Dual-status is required if the person meets all three of the following conditions:

    1) They are in residency status at end of the calendar year.

    2) They have been in the United States in residency status (normally on a H-1 or H-1B visa) for at least 31 consecutive days.

    3) They meet the Substantial Presence Test completely during the calendar year.

    If you fail Item #2, you CANNOT be a dual-status alien. You must file as a non-resident alien.

    If you meet Item #2, but fail to meet either Item #1 or Item #3, then your default status is that of a non-resident alien. You CAN file as a dual-status alien if you meet other criteria and wait a set period before filing your tax return, but that is YOUR CHOICE! It is NOT MANDATED BY LAW!

    As a practical matter, you meet all three items if you convert from a J-1 or F-1 visa to an H-1 or H-1B visa on or before 1 July 2006.

Check out some similar questions!

Dual Status Alien Filing jointly? [ 3 Answers ]

My husband and me both moved to America in April 2006 and live here since then. We worked in Germany until then, now he works here. We are Dual status, can we file jointly? When yes, wich forms do we have to use. We have rental income in Germany, what about taxes for that?

OPT to H1 status (dual-status?) [ 1 Answers ]

Hi, This question has been asked a few times already, but I want to confirm. I have been in the US on F-1 since 2003. I was working on OPT from June 2005 to Feb 2006, and on H-1 from Mar 2006 onwards. Should I file as a resident or dual-status? Based on the previous answers, it seems like I...

Dual status [ 3 Answers ]

I was on F1 status until the end of October 2006. From November to December 2006 I have been on H1 visa. Do I qualify for dual status filing and if so which form(s) do I use. Thanks. Hungsch

Dual Status Return & Dual Status Statement [ 3 Answers ]

Hi ATE: Just curious, which amount will be refunded to us if we file 1040 as Dual Status Statement & 1040NR as Dual Status Return? Or the total of both? Best, Jesslyn

Dual Status: F1 to GC [ 1 Answers ]

Good morning, My husband and I got our GC, but we were F1 until June'05. IRS pub 519 says that in our case, there is the 1st year choice : resident for the entire year, or NR for the 1st part and then resident (but then, no standard deductions, only itemized). Because, we had scholarship...


View more questions Search
 

Question Tools Search this Question
Search this Question:

Advanced Search