I’m on H1B and filling taxes with my wife and Son as dependent. My son converted H4 to F1 visa and I’m supporting him so still can I filed as dependent him?

Forum|Forum|1 year ago
March 2, 2025
1 reply
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We are living in US last 12 yrs. So we qualify IRS substantial test. Also my son has to file his taxes so does he consider as resident or nonresident and which form he has to file 1040 or 1040NR? Please advise

Best answer by pk12_2

@ID5737800 , Namaste Anil ji

From your post what I get is:

(a) You , a US person ( Resident for Tax purposes ) with work visa (H1-B) , your spouse and son with dependent visa ;

(b) Your son went through a status adjustment to F-1 ( independent visa ) .

Thus , and because your son ( with a dependent visa had been a resident for all these years ), his F-1 adjustment does not make him an NRA. He also is not eligible for the exempt status. This is my first blush response -- I need to refresh my memory on exact wording of the relevant statute and rulings.

You should have no issue in claiming him as a dependent . Additionally , the Tax treaty between US and India ( article 21 ) to be treated same as US students in similar tax circumstances.

Please note that because you have been a long-term tax resident of the USA, there are IRS requirements you must meet if and when , you leave this country and return to India.

I will come back on the earlier issue.

In the meantime , is there more I can do for you ?

Namaste ji

pk12_2Answer

Employee

@ID5737800 , Namaste Anil ji

From your post what I get is:

(a) You , a US person ( Resident for Tax purposes ) with work visa (H1-B) , your spouse and son with dependent visa ;

(b) Your son went through a status adjustment to F-1 ( independent visa ) .

You should have no issue in claiming him as a dependent . Additionally , the Tax treaty between US and India ( article 21 ) to be treated same as US students in similar tax circumstances.

Please note that because you have been a long-term tax resident of the USA, there are IRS requirements you must meet if and when , you leave this country and return to India.

I will come back on the earlier issue.

In the meantime , is there more I can do for you ?

Namaste ji

ID5737800Author

Thank you pk. It helped me to clear my confusion. Just need one more clarification

My son had earning last year and he needs to file his taxes so I believe he has to file 1040 as resident, could you please clarify here?

pk12_2

Employee

@ID5737800 , Anil ji, please peruse my latest post/reply. Thus if I assume that his status change and joining a qualified educational institution took place in Sept. of 2024, then for the year 2024 he still files return on 1040.

Is there more I can do for you ? You can indeed PM me ( if the material is not of general interest -- just NO PII -- Personally Identifiable Information ).

Namaste ji