I arrived to US in 2015 with an F-1 visa. No income during 2015. I applied to OPT and I have been working since 2016 filling taxes as non resident alien for 2016, 2017 and 2018. I changed status in 2019 from F1 to H1B on October 1st, 2019. Also, I got married out of US on December 28, 2019 and my wife is still out of US (arriving in February 2020 to US). How should I file my tax return? Is there any benefit on dual status?
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You will still need to file Form 1040NR as a Non Resident for the 2019 tax year.
Under a F-1 Visa you are unable to count the days present in the United States for any part of five calendar years toward meeting the Substantial presence test. Since you entered the U.S. in 2015 the five year limitation included 2019.
You did not receive your H1B Visa until October 1, 2019. You were able to start counting the day present from that date. In 2019 you did not have a sufficient number of days present to satisfied the 183 days present requirement to be considered a Resident Alien for tax purposes.
You are not eligible to file a dual-status return. A dual-status taxpayer is an individual who was a nonresident alien at one point and a resident alien at one point, all in the same tax year. During 2019 you were unable to obtain the Resident Alien status.
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