KarenJ2
Expert Alumni

Get your taxes done using TurboTax

You do not need to use the First Year Choice if you have more than 183 days of presence in 2019.  Filing a full year resident return using foreign tax credit would have a more favorable outcome for you than dual status.

 

You could file a dual status return, part year nonresident and part year resident.  You would need to prepare a nonresident return with Sprintax (if that is the firm you have been using) and declare your US source income during your nonresident portion of calendar year 2019 and then a resident 1040 for the remainder of the year.  You would not be able to use the standard deduction on your 1040 nor can you file married filing jointly if you are married.

 

I do not know if the US/French Treaty article applies to you.

 

STUDENTS AND TRAINEES : article 21 of the treaty

A French resident, who is not a US citizen or resident, who comes to the United States to study at a University or other recognized educational institution, to secure training, or to study or do research as a recipient of a grant from a non profit organization under the conditions provided in article 21 of the treaty is not taxable in the United States on :

  •  gifts received from France; 
  •  grants, allowances or awards from a non-profit organization; 
  •  income from personal services rendered in the United States not exceeding $5000.

In addition, a resident of France who is temporarily in the United States , as an employee of a resident of France, to acquire a professional experience or to study in a University, is exempt on his income from personal services rendered in the United States not exceeding $8000.

A tax return (Form) 1040 NR has to be filed as well as form 8833 to request the exemptions provided by the treaty.

The benefits granted by articles 20 and 21 cannot exceed five years.

For more on the US - France tax treaty, please refer this link:

 

US/France Tax treaty

 

 

 

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