F1 student, resident alien?

Forum|Forum|5 years ago
July 14, 2020
1 reply
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Question 1

I arrived in the US in September 2015 as an F1 student, so from my understanding, I am an NR for the tax year between 2015 and 2019. However, when I was a baby(1-2 years old), I stayed in the US as an F2 dependent for one year under my parents, who were then students in the US. In this case, should I count years I stayed as an F2 towards 5 years exempt and report as a resident alien for the tax year 2019?

Question 2

In case I have to report as a resident alien for the tax year 2019, I have one more complicated question. I married in 2019 and changed my visa from F1 to F2 last year. My spouse had never been to the US started the graduate program as an F1 previous year, so I guess my spouse is an NR. If I should report my 2019 tax as a resident alien, am I allowed to report her with me as married filing jointly? My spouse came to the US in August 2019, and we both have SSNs.

If you need any further information to give me advice, please let me know!

Thanks a lot for your help in advance!

pk12_2

Employee

@grad_student_question

(A) the fact that you were in the USA a longtime ago does not affect your situation. You entered with your own F-1 in 2015. Thus you were exempt for five calendar years including the year of entry. So , absent any change of status or non-compliance with the visa conditions, you would have been a Non-Resident Alien till 12/31/2019

(B) your spouse came to the USA in 2019 with her own F-1 ( was she married to you before she came here or you got married here? ). Thus she would be an exempt person till 2023 end of year. How did she end up having a SSN, if this is her first time visit and on F-1. How did you end up with SSN ( because you were born here or because you lived her during better days ? ).

(C) why did you change your visa to F-2 ( a dependent visa ). AS long as she is NRA, you will continue to be NRA i.e. you do not have any independent status. But you also cannot work , do OPT or CPT --- you are not even supposed to be going to school.

(D) In any case, with your F-2 and her F-1 you are both NRA and must file form 1040-NR

grad_student_questionAuthor

Thanks for your reply.

A) I entered with F1 in 2015, maintained my visa status until 2019, and changed to F2. Now, I'm preparing for the tax return for the income I earned in 2019 with STEM OPT. So, stayed as an F2 a long time ago does not change my current filing status? Some accountants say this rule applies to one's lifetime.

B) We married in our home country before coming to the US together. I worked with my OPT under the F-1 visa, and my spouse also found a school job during her first year as a graduate student, so we both have SSNs.

C) I think visa status and residential alien status for tax purposes are two different things, and I am now preparing for the 2019 tax, which I don't think is related to my current visa status. I understand that I cannot do anything with my F2 visa status, and I am complying with my status.

D) Please review again and share your thoughts about how I should file last year's return.

Thanks for your inputs.

pk12_2

Employee

@grad_student_question

1 the exemption status is limited by if you had used the F-1 exemption once before -- not F-2; it is also limited by J-student/trainee visa within the last six years. I stand by my opinion

2 understand SSN and her work because she is allowed to work on campus

3. Slightly disagree with your comment on immigration status and tax filing status ( i.e. NRA or resident for tax purposes). But it is not important in this discussion

4. You are both Non-Residents --- while F-1 you were Non-Resident & exempt ( through 12/31/2019) ; while -F-2, a dependent visa ties your status to her status ( F-1 , exempt and NRA ).

Thus you file a form 1040-NR ( not supported by TurboTax), you cannot file joint -- NRAs file as married , implying single . You should use SprinTax, Tax professional familiar with international filing and or ask for help at your school foreign student office.

Is there more I can do for you ?