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    AtlantaTaxExpert Posts: 21,834, Reputation: 846
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    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.

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