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Yes, they're correct. From the IRC Sec. 7701(b)(2)(A)(iii): Residency starting date for individuals meeting substantial presence test In the case of an individual who meets the substantial presence test of paragraph (3) with respect to any calendar year, the residency starting date shall be the first day during such calendar year on which the ...


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As littleadv said in his answer, if you use the First-Year Choice, you are dual-status for 2014 (nonresident Jan-Sep, resident Sep-Dec). Here are all your options: If you don't use First-Year Choice, you are nonresident for all of 2014. If you just use First-Year Choice, you are dual-status for 2014. If you use First-Year Choice, and then also use Choosing ...


2

If you make the "first year choice", you'll become a dual-status alien. Which means, you are non-resident until September 25th, and resident from that date on. That means you'll file two tax returns: 1040NR for the period when you're non-resident, and 1040 for the period you're resident, both for the same year. You'll pay the combined tax on both of them. ...


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If you meet the Substantial Presence Test for 2016, then you are a resident alien for all of 2016, and if you don't meet the test for 2016, then you are a nonresident alien for all of 2016. Dual-status is pretty rare and generally only occurs due to the special rules for First Year of Residency, or Last Year of Residency, or if you make the First-Year ...


1

You are generally not an "exempt individual" (exempt from the Substantial Presence Test) as a student if you have been an exempt individual for any part of 5 previous calendar years. For 2019, you have been an exempt individual for some part of 5 previous calendar years (2014, 2015, 2016, 2017, and 2018) -- yes, although you were only on F1 for part of 2014, ...


1

Assuming you are not a US resident for 2017, the First Year of Residency rules will apply, which for someone who is resident by passing the Substantial Presence Test, will make you a resident only for the part of the year after you first enter the US, and nonresident for the part of the year before that. So that already makes you a dual-status alien for 2018;...


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1) For tax year 2017, I definitely meet the Substantial Presence Test (> 183 days on H1B visa) which makes me a residential alien for tax purposes. Since I came back to an F1 visa, does that make me a non-resident alien for the rest of 2017 (and hence, a dual-status alien)? Since you pass the Substantial Presence Test for 2017, you are a resident ...


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You are an exempt individual (exempt from the Substantial Presence Test) as a student during your time on F-1 status in 2017, because you have not been an exempt individual for some part of 5 previous calendar years (only 2 previous calendar years). The only days of presence that count for your SPT for 2017 are the 3 months you were on H1b status, and that ...


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As a US citizen, you will need to report this income on line 21 of your 1040 (Other income). As this maternity benefit is paid by the Serbian government and not your employer, it doesn't appear to qualify as foreign earned income, which the IRS describes as "wages, salaries, professional fees, and other compensation received for personal services you ...


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If you use the Closer Connection to a Foreign Country exemption to the Substantial Presence Test (which I believe requires you to show closer connection to a foreign country for the whole year), you will be considered a nonresident alien for the whole year, and thus you are not dual-status. If you use the Last Year of Residency rule (which requires you to ...


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After some research and reading others people situations I concluded that I should be filling the form as a resident alien (since the W-4 should reflect my state for end of the year) Resident Aliens If you are a resident alien, the rules for filing income, estate, and gift tax returns and paying estimated tax are generally the same whether you are in ...


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Your residency for Canadian taxes would be determined based on your ties to Canada and length of stay. For 2015, because you were only in Canada for 2 months, you would be considered a non-resident of Canada unless you have significant residential ties to Canada such as purchase a home, family, driver's license, etc. CRA residency info: http://www.cra-arc....


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You met the Substantial Presence Test for 2015, so you would ordinarily be a resident alien for 2015. However, since it was your last year of residency, you may qualify to cease being a resident on the day you left (and thus be dual-status for 2015), if for the remainder of 2015, your tax home was in a foreign country, and you had a "closer connection to" ...


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Filing as Non-Resident. But by doing so I'm not sure if I can use the treaty between my country. You can use the treaty only for the period for which you file as non-resident. Filing as Dual-Status after making the first year choice. I think I can use the treaty in the first part of dual status, i.e. before October. But what other benefits would this ...


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They are correct assuming that you were nonresident for all of 2013. See First Year of Residency. However, if you're married, then you have the option to become a resident alien for all of 2014 and file jointly with your spouse. To do this, you would use either Choosing Resident Alien Status (if your spouse is resident or dual status for 2014) or ...


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