F1 to H1B Tax Return

[narenjasti9]

Hello Lina! I have a question about what form should I file among 1040 and 1040NR. I was on F1 visa from July 24, 2015(US entry date) through Sep 30, 2020. Starting Oct 1, 2020 I am on H1B. What tax should I file for? Appreciate your response!

Thanks,

NJ

[pk]

@narenjasti9 , assuming that your entry on F-1 in  2015 was your  first entry ,allowing for  5 calendar years of  being exempt individual and that you are/were not married to a US citizen/Resident  ( joint filer ), you would have started  counting days present for SPT ( Substantial Presence Test ) from Jan 1st. 2020.  Thus you would have become  a Resident for Tax purposes for 2020 and therefore file  your return on  form 1040 and NOT 1040-NR

Does that close your query?

Namaste

pk

[nishat]

Hi 

I entered the USA on 26th December 2015. I was on F1 and got transferred to H1 last October 2020.

Since I entered in 2015, in 2019 I completed my 5 years.

Now while filing my 2020 year return, even I was on F1 till September 2020 and from October 2020 I am on H1, Do I have to file as resident (1040) for the entire year? 

Can i use turbo tax for filing my tax return for 2020 as resident or I still need to file half nonresident and half as resident for year of 2020 ?

[LinaJ2020]

Yes, you will file as a full year resident on your 2020 tax return. 

Your five years exemption ended by the end of 2019 (2015-2019).  Starting from January 1st, 2020, if you have stayed more than 183 days in the US, you are considered as US resident even though you were still on F-1 partially during the year. 

@ nishat

[adi47]

Hi

I came to US in 2018 on F-1 visa and have been filing 1040-NR since then. 

In October 2021, I converted from F-1 STEM OPT to H1B visa. I realize that I'll still be non resident for 2021 and can file 1040-NR for 2021 taxes. I was wondering if I will need to file 8843 for 2021 as well? 

[pk]

@adi47  since you entered the USA with F-1  in 2018, and assuming that there are no other contravening situations,  you are an exempt  person ( from counting days present in the USA towards SPT) through 12/31/2022. So you filed 1040-NR and form 8843 ( explaining the basis of your excluding days present in the USA ) each and every year when you had earnings to report ( from US sources ).

Since there was a immigration status change in Oct of 2021, your "Exempt" status would have been terminated with the change of visa status, even if you were still a student.  In your particular case, you changed to H1-B  from F-1 on xx/October /2021.  Thus you start counting  days  present in the USA from the first day present after Visa change.   Thus , and if you choose to file a form 1040-NR ( as a Non-Resident Alien ), form 8843 should be submitted covering the period  01/01/2021 through 09/30/2021 ( or the day after when the change in visa status took place ).

Does this make sense ?

Is there more I can do for you ? 

[adi47]

Thank you so much. 

[gcy1996]

Hello,

This is regarding the tax filing for the tax year 2021. I got married in 2020 and here's the info of our visa staus.

My wife:

F1/OPT: 2018 - Oct 2021

H1B: starting from Nov 2021

Me:

F1/OPT: 2018 - Oct 2021

H1B: starting from Oct 2021

Per my understanding, we can file as NRA for the entire year 2021, or file as dual-status alien using FYC. The questions is given the marriage status, what other filing options do we have for the tax year 2021? For example can we do married filing jointly?

Thanks!

[adi47]

@pk Actually one more question you could help me with.

I am retro filing 8843 for all the years I have been in the United States since 2018. In 2018 I did not have a social security number, so in the 8843 for 2018 should I put it now that I am filing 8843 now? 

I'll put my social security number in 8843 for the years 2019, 2020, & 2021 since I have had it since 2019. But just wanted to confirm about 2018.  

Also, should I just mail all my pending 8843s to IRS in the same envelope? 

[lokeshbharani]

Hi, 

I entered US in Aug 2016, was on F1 until October 2019. Got my H1B from October 2019 to Aug 2022.

Am I eligible to file the tax as resident for the tax year 2021 ? 

[DianeW777]

Yes, if you meet the Substantial Presence Test. Generally, an H-1B alien who spends 122 days in the United States in each year of the 3-year period will meet the Substantial Presence Test for the current calendar year and be considered a U.S. resident.

[pk]

@adi47 , since you entered the country in 2016 with F-1, and assuming that this was your  first entry to the USA ( under any visa ), you would have been an exempt ( from counting days present in the USA for Substantial Presence Test) for full five calendar years  i.e.  till end of 2020.  

 The date on which your  visa status was adjusted  ( to H1-B) your exempt status  was terminated.  Thus  you now  count every day you are / were present  in the USA.  You are  still a Non-Resident Alien ( filing 1040-NR and  paying  US taxes ONLY on US sourced / connected income.  Once you pass the Substantial Presence Test ( SPT),  you become a Resident for Tax Purposes, file form 1040 ( supported by TurboTax ) and be taxed on your world income, just like a citizen/Green Card holder.

SPT  requires 183 days present in the US counting all the days present in the US in the current year , 1/3 the days present in the previous year and 1/6th the days present in previous to previous year.

Is there more I can do for you ?

pk

[adi47]

Actually @pk, my question was this - 

I came to US in 2018 on F1 visa, but I haven't been filing 8843. 

So I plan to retro file 8843 for all the years I have been in the United States since 2018. But in 2018 I did not have a social security number, so in the 8843 for 2018 should I put SSN or should I not since I didn't have it at that time? 

I'll put my social security number in 8843 for the years 2019, 2020, & 2021 since I have had it since 2019. But just wanted to confirm about 2018.  

Also, should I just mail all my pending 8843s to IRS in the same envelope? 

[pk]

@adi47 , sorry  for the wrong reply ----  whereas there is penalty for not having filed 8843s, it is advisable to be on the right side of the IRS and file these using the SSN ( because your file is  now under the  SSN) and send these  at the same time with a note explaining  the situation.  You should do the same for 2018 ( i.e. include this in the same envelope as 2019 on wards ).

Is there more I can do for you ?

p

[adi47]

So @pk since I am back filing 8843 from 2021 to 2018, I wanted to ask what I should put down in the 'Address in the United States' field. 

My address in 2018 was different from where I live today. 

In 2019 - I lived half a year at the same place I lived in 2018 and then half a year at the place I live today. 

Since I am back filing 8843 I am trying to understand if for 2018 I should put the address I was living at that time. Is that correct to do? 

What should I do for 2019 when I lived in 2 different places in a year?