1

I have found much information about this online, in that if you have been in F1 visa for over 5 calendar years, you can be considered a resident alien for tax purposes. However, my situation is sort of complex because:

My F1 began in August 2009, and have gone to India for vacations average 2 months/yr, and my employer exempt me from FICA taxes in 2014 (the 6th year and year in question).

According to 5 year rule (2013 being last year as non-resident exclusive), I would be resident for 2014 taxes, but not sure if that means 'calendar days present in country'. I graduated in 2013, and my OPT began in September 2013. I filed 2013 taxes as NR. My f1 visa expired in July 2014 but my EAD was valid - which allowed me to be in the US.

Can I still file resident taxes for 2014, even though I did not pay FICA (SS and medicare) taxes? Can I pay them back to file as resident?

I want to claim my sister as a dependent who lived with me, I paid for all her support, and some of her education. So also wanted to use her 1098-t for education benefits. Would I need to show proof of her support and education payments?

I am not going on H1b anytime soon. Would really appreciate a knowledgable answer in this complex situation.

Please Help!

  • Is your sister US resident? A qualifying dependent must be a U.S. citizen, U.S. national, or a resident of the U.S., Canada, or Mexico. – littleadv Apr 4 '15 at 18:28
  • forum.visataxes.com/… - That showed that the dependents just need to pass relationship, support and age tests. My sister is an F1 student in the States. Note: On my browser, the link needs to be copy pasted to work. Open it, copy paste. – tzharg Apr 4 '15 at 18:40
  • That is incorrect. – littleadv Apr 5 '15 at 18:38
0

Your days of physical presence in the US do not include "exempt" days when you were on F1 status, for 5 years. Once the 5 years are over you can start count physical presence days (unless your country has a tax treaty with the US that provides different definition).

You cannot claim non-resident as a dependent, again - assuming your country doesn't have a tax treaty with the US that says differently (I believe India and Korea have such clauses, Canada and Mexico explicitly allowed). See IRS Publication 501:

Nonresident aliens. Generally, if you are a nonresident alien (other than a resident of Canada or Mexico, or certain residents of India or Korea), you can qualify for only one personal exemption for yourself. You cannot claim exemptions for a spouse or dependents.

See the IRC Sec. 152:

(A) In general

The term “dependent” does not include an individual who is not a citizen or national of the United States unless such individual is a resident of the United States or a country contiguous to the United States.

  • Thanks. I am an Indian citizen and in the text it said that Indians are allowed to claim a dependent. Would I be allowed then? 2013 was my 5th year counting both 2009 and 2013. I arrived in Aug 2009 though. Do you know of a definitive answer in my case, or might know a CPA who I could consult? Thank You – tzharg Apr 6 '15 at 15:53
  • @tshar1000 since you're talking about a specific treaty provision, mentioning your country in the question would be helpful. I suggest you talk to a EA/CPA experienced with Indo-US tax treaty. – littleadv Apr 6 '15 at 16:17
  • Thanks @littleadv. It's hard to find those type of CPAs. I have searched and couldn't find any online, or can't tell the normal ones apart. I visited H&R block and they didn't have as much information about my specific situation as I did, and plainly went with the safest option of a 1040NR. Just stuck and am willing to consult a CPA who knows this thoroughly. – tzharg Apr 6 '15 at 20:59

Your Answer

By clicking “Post Your Answer”, you agree to our terms of service, privacy policy and cookie policy

Not the answer you're looking for? Browse other questions tagged or ask your own question.