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April 17, 2021
Question

to file 1040 or 1040NR

  • April 17, 2021
  • 1 reply
  • 0 views

Hi,


I came to the US as a student under F1 visa in August 2014. After graduation in May 2018, worked on OTP under F1 visa till November 2019, after which switched to H1B. I was present in US till March 2020 after which left for India. Now, for my 2020 tax return do I file under 1040 or 1040NR?

 

Thanks!

1 reply

April 17, 2021

It depends, when you left in March in 2020. You will have to meet the Substantial Presence Test to be considered a resident for tax purposes and to be able to file Form 1040. If you are a nonresident then you will have to file Form 1040NR with Sprintax

 

As a F1 visa student you were exempt from the Substantial Presence Test  for 5 years 2014- 2018. You were a resident in 2019 because you met the Substantial Presence Test.

 

For the 2020 Substantial Presence Test you count 1/3 of days in 2019 (122 days) plus all days in 2020. You do not count any days in 2018 because you were exempt. You meet the Substantial Presence Test if you get 183 days.

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