pk
Level 15
Level 15

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@Anderson Merten , based on your posts so far what i get is as follows :

(a) the dates you have provided so far are kind of general  i.e. moth and year and approx. number of dates  and therefore my conclusions in some cases may not withstand scrutiny

(b) for the year 2015,  you stayed in the USA approx 15 days  -- 12/2015 --- thus NRA -- file form 1040-NR

(b) for the year 2016 , you stayed  approx 75 days   01/01/2016 through 3/XX/2016 --thus NRA -- file form 1040-NR

(c) for the year 2018, you stayed approx 15 days -- 12/XX/2018 through 12/31/2018 -- thus NRA -- file form 1040-NR

(d) for the 2019  you stayed 01/01/2019 through 03/XX/2019   ( approx 75 days ) and again 08/XX/2019 through 12/31/2019 , probably 150 days  or thereabouts for a total of  225 days or so. Thus making you a Resident for Tax purposes. -- file form 1040.   You could also file form 8840  " closer connection exception statement for aliens" to request to be treated as a Non-Resident Alien.  This would mean that as a trainee, you may be  taxed on on US sourced income ( in lieu of world income) and even be not subject to FICA under certain conditions  like  be in school, training  with Non-profits associated with the school etc. etc. )  However, from your earlier statements  sounds like you were here working  and /or training NOT associated with a school -- thus  you may have to consider yourself  a Resident for Tax Purposes.

In my personal view if , and only if, your world income is ALL from US sources, it is better to file as Resident for Tax Purposes, since you get the benefit(s) of standard deduction to reduce your taxable income.

(e) for the 2020, you stayed 01/01/2020 through 08/XX/2020 --- in excess of 183 days .  Thus again a Resident for Tax Purposes --- file form 1040. Same comments as for 2019.

(f) for 2022 , you expect to be here  5/XX/2022 through 12/31/2022 --- thus passing the SPT  of 183 days and therefore Resident for Tax purposes --- file form 1040.

(g) for 2023 --- no comments 

 

I hope all these years you have been filing tax returns  based on the your world income or US sourced incomes as appropriate.   The question that come to my mind is what training are you doing and for this many years -- is his with an US entity / school or a Brazilian entity with US presence or what ?

 

You may find the following page useful ( it does not refer to actual statutes / IRC/rulings etc. though )--->

https://www.irs.gov/individuals/taxation-of-alien-individuals-by-immigration-status-j-1

 

BTW -- your statement that  "you will use TT" to do taxes  is NOT part of  this discussion. Yes it is a very good self-use software but your tax status is ONLY dependent facts and circumstances.  Undoubtedly Intuit would be very happy to have you as a user.  IMHO

 

Is there more I can do for you ?

 

Muito obrigado

 

pk

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