KarenJ
Intuit Alumni

State tax filing

Yes, you can file a nonresident return and claim a closer connection to another country if you meet the below qualifications.

The second exception to the substantial presence test for aliens is set forth in Internal Revenue Code section 7701(b)(5)(D) and (E) and in Treas. Reg. § 301.7701(b)-3(b)(7)(iii). The exception is available only to alien students (not teachers/researchers, etc.), and contains four requirements for its application. The student -

  1. does not intend to reside permanently in the United States;
  2. has substantially complied with the immigration laws and requirements relating to his student nonimmigrant status;
  3. has not taken any steps to change his nonimmigrant status in the United States toward becoming a permanent resident of the United States; and
  4. has a closer connection to a foreign country than to the United States as evidenced by the factors listed in Treasury Regulation 301.7701(b)-2(d)(1).

The burden of proof is on the student to prove these four factors. To claim the exception for students on an income tax return, a student should attach Form 8843, Statement for Exempt Individuals and Individuals With a Medical Condition to the student’s Form 1040NR or 1040NR-EZ.

You will need to look at the factors listed in part IV of Form 8840.  You cannot use this form as you do not qualify as you were in the US more than 183 days in 2018. You need to attach a statement to your nonresident return and list the questions in part IV and insert your answer.  You then need to attach the your signed statement to the above 4 questions and the answers to your significant contacts with your home country and also attach Form 8843 to your 1040NR and mail the return to the IRS.

https://www.irs.gov/pub/irs-pdf/f8840.pdf