pk
Level 15
Level 15

Deductions & credits

@aanshuman5  no matter how you go about doing this, it is messy.

(a) For  Tax year 2022 ---   You were an NRA and on exempt status  for this calendar year .   

You have to file an amended return to recoup the taxes already paid and your return filed / processed.  This would  include  1. an updated / amended  1040-NR  including schedule-OI, a form 1040-X for the year 2022, a copy of the original filed/accepted  1040-NR -- Mailed in.   The Schedule  OI,  exclusion  amount is the  W-2 income amount and the memo is " article 22 of  US-India  Tax Treaty "  .     The 1040-X  "reason for amendment "  is  Correction for non-exemption  of   excludable income per US-India Tax Treaty article 22.

Note unless you have a valid  US bank account, you will get a  check from the IRS  which must be cashed  somewhere.

(b) For the Tax Year 2023 -- same as above

(c) For the tax year 2024 --- you are no longer on exempt status. Thus you file as a Resident for Tax purposes.  However, because you left the country  in August 2024  ( J-1 terminated ), you are better off being a Dual Status.  So you file a form 1040 covering the period 01/01/2024 through the day you left the USA ( August, xx, 2024 )  and a form 1040-NR covering any US sourced income post your departure in August '24.  Note  ( because  TurboTax does not support  1040-NR) , you have  print/date/sign form 1040  and file by mail.    You  write across the top of form 1040 " DUAL  STATUS FILER", attach the form 1040-NR -- even if it is  empty except for your personal details .  Also note that on this 1040  ( because you are eligible to exclude  the wages from your  J-1 job) , you have to include an "other" income with a negative  income equal to your W-2 Box -1 -- thus  excluding all your income from research/teaching.  The memo on the "negative" other income should say "Excluded per Article 22 of US-India Tax Treaty "

 

Because of all these complications , you may want to consider  the services of a qualified tax professional ( one whom is familiar  with international taxation and particularly with US-India tax treaty vis-a-vis J1 Researcher.

 

Does this make sense ?

Is there more I can do for you ?

 

Namaste ji

 

pk