I was on F1 since my first arrival to the US in 2015 (never been to the US before). My H1B was approved in June 2019 (I have been on F1 all the time before this date and was Exempt)

  1. Should I be filing taxes for 2019 as a Resident Alien or a Non-resident alien (1040 or 1040NR)? I appreciate all your time and support here.

Note: I am currently filling as a single individual and all my previous fillings have been 1040 NR.

  • You have options. You should consult a tax professional, and perhaps review this answer: money.stackexchange.com/questions/89580/…
    – Todd
    Apr 15 '20 at 21:51
  • How did you have 190 days in H1b status in 2019? Do you have a cap-exempt H1b? Otherwise, cap-subject H1b's usually start at the start of the fiscal year, October 1, so there would be at most 3 months in the first year.
    – user102008
    Apr 15 '20 at 22:22

Your days on F1 in 2019 were exempt from the Substantial Presence Test (since you had only been an exempt individual for some part of 4 previous calendar years). Your days in H1b status in 2019 were enough to pass the Substantial Presence Test for 2019, so you were a resident alien for 2019. However, since you were a nonresident alien in previous years, the First Year of Residency rules apply, which means your residency starting date was the first date you were present in the US for the purposes of the Substantial Presence Test in 2019 (i.e. the date you changed into H1b status). So you were a dual-status alien for 2019: resident alien since 6/5/2019, and nonresident alien before then.

  • Thank you for your response @user102008. I reached out to a tax professional and he filed for me electronically (filed 1040 form making me Resident Alien). After reading your response I feel that is not correct. What do you think will be the best option here: 1. Let it be filed as 1040 (Resident Alien Status) 2. Amend it to be filed 1040NR Form (file as Non-Resident Alien) to be safe. 3. Amend it to be filed as dual-status alien 4. Any other option? what will be the best way to fix the issue ?
    – Pratik
    Apr 21 '20 at 22:36

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