发信人: jimwenn (漏中的水), 信区: TAX
标 题: 2018年报税，情况太复杂了，都不知道选择1040，1040NR or dual-status
关键字: tax return,resident alien,dual status
发信站: BBS 未名空间站 (Wed Aug 14 16:11:58 2019, 美东)
I came to the U.S. on F1 visa in Aug 2011 until July 2017 and stayed most of
time in the US. Then I worked outside of the US between July 2017 and Nov
27, 2018. Then I moved back US on Nov 28, 2018 until now on L1 visa. The
days in the US are as following: 365 days for 2016; 191 days for 2017; 34
days for 2018; 225 days for 2019. From 2011 to 2015, I claimed as non-
resident alien; I claimed as resident alien for 2016 and 2017.
For the 2018 tax return, I did the substantial presence test using the
1. 31 days during the current year, and
2. 183 days during the 3-year period that includes the current year and the
2 years immediately before that, counting:
For the 2018 tax return purpose, does the current year means 2018? If it
means 2018, my substantial presence days is 34+191/3+365/6=158.5 days. So I
can’t file tax return as resident alien anymore. Is it right?
To maximize the tax return, I am thinking about taking advantage of dual-
status using First-Year Choice. But it seems I am not eligible, because I
claimed as resident alien for 2017 tax return.
Here is the reference I cited from IRS
If you do not meet either the green card test or the substantial presence
test for 2017 or 2018 and you did not choose to be treated as a resident for
part of 2017, but you meet the substantial presence test for 2019, you can
choose to be treated as a U.S. resident for part of 2018. To make this
choice, you must:
My wife is always with me and we have same tax resident status. She has no
income. Besides, we have two kids, so I want to file a joint tax return and
claim child tax credit. Can anyone help me figure out how I should file tax
return for 2019?
Thanks in advance.
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