Tax: Completed PhD after 6 yrs on F1 — left USA on 1st June 2011 — Filing Status? – Money & Services

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After 5 years on F1 visa, I became a resident for tax purposes. I filed as a resident alien in 2010 & 2009. Had I stayed until August 2011, I think it would be clear that I file the 1040 for 2011, since I would have been present for more than 183 days out of 2011. However, since I was only in USA for about 150 days of 2011 in USA, am I no longer a resident for tax purposes (hence I would file 1040NR)? I’m not quite sure if I should apply the formula (2011 days) (2010 days dived by 3) (2009 days dived by 6) that I have seen quoted in some substantial presence tests.

Thanks for any advice,

Larmor

Answer

Larmor:

The Substantial Presence Test is NOT relevant here. What IS relevant is your residency termination date.

You CAN default to 31 December 2011 and file as a resident, but you must claim ALL world-wide income earned in 2011, and file Form 1116 to claim the Foreign Tax Creidt on income taxes paid on your home country income.

You also need to submit a Residency Termination Statement with your return or, if you file electronically, mail it separate by 30 June 2012 if you do NOT expect to return to the U.S. in 2012.

If you want my professional help, double-click on my title above and scroll down to my profile/signature. You will find my email address and websites there.

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