I came to US in 07/2015 on F1 student visa and graduated in 05/2021. I worked on a F1 OPT visa for a year until July 2022 and left the US. What's my tax status for 2022?

File a dual-status return since you left the U.S. in 2022. TurboTax does not support dual-status returns. You can file with TurboTax partner Sprintax.com.

See: Taxation of Dual-Status Aliens.

An F-1 visa gives you exempt status for the first five calendar years, If you were continuously in the U.S. since 2015, you would have qualified to be a U.S. tax return in 2020.

Does this mean I was a resident aliens for the first half of 2022 given I passed the substantial presence test? When filling tax return for part of the year I was a resident aliens, do I report income from all sources including international just for that period (Jan-July)?

However because my visa expired mid 2022 and I left the country for the UK, was my status non resident aliens for the second half? Am I only taxed on income from U.S. sources only for the second half? I did not earn any income from the US during the second half? What should I do?

Yes, you are a U.S. tax resident until July when you left the U.S., and then a non-resident for the rest of the year.

During your residency period, you are taxed on worldwide income. After July you are only taxed on U.S. source income.

You still have to file a dual-status return to show you did not have any U.S. income during your period of non-residency. The non-resident Form 1040NR or equivalent statement would basically be blank.

Contact TurboTax partner Sprintax.com to file a dual-status return. TurboTax does not support this type of return.

Thank you so much. Very helpful! Given my status, can I claim the standard deduction on my US Tax resident form? 

One last question, I worked in the US until July 11 and left that same day. My pay hits my US account on July 15, would this be considered as income earned while non resident? I have one W2 which has a total of the income earned from Jan to July which I'm looking to report on 1040 but wanted to confirm that last payment received on the 15th. 

No, you will report this income on your US tax return since you earned this income in the US.  It doesn't matter when you get paid.

I understand but I was asking if I should report it on the 1040 or 1040NR? The income was earned while I was still in the US but paid out after I left.

Also, my company has not been deducted FICA taxes on my paychecks because they taught I was exempt due to my F1 status. I already filed my 2021 taxes as resident aliens? What should I do? 

I apologize.  I meant to say you would report this income on your 1040 tax return as a resident alien since it was earned in 2022. According to this link, if your employer will not correct this for you, you do have the responsibility of reporting your FICA taxes because you weren't exempt in 2021 and 2022.

Now to report FICA taxes that weren't withheld, here is how to report although it may not seem easy.  You will need to report this first as Self-Employed income by going to federal>wages and income>self-employment>self employment income. Once here, you will handle generic questions about your business (which isn't a business). 

1. In the first box, just briefly explain what your work was.
2. When you get to the page where it asks, how this work fits into the main picture, mention it is your main source of income.
3. For the next few screens, answer these questions no and that income is not subject to the Dept of Transportation. Once you are out of the profile page, it will mention Let's enter the income for your ss work. Here check Other self-employed income, includes cash and checks. Once entered, press continue at the bottom of the page. Don't attempt to enter any expenses as these will not apply in this reporting.
4. Under type of income, put in W2 income subject to FICA taxes and then the amount from your 2022 W2.

Now since this income is already reported and you paid federal tax from it, you will need to exclude the income already claimed for federal income tax purposes so the FICA taxes will only be assessed.  Here is how to do it.

1. Go to Wages & Income
2. Scroll all the way down to Less Common Income
3. Select Miscellaneous Income, 1099-A, 1099-C from the drop-down
4. Select Other reportable income
5. Any Other Taxable Income? = Yes
6. Description = Excluded W2 income that was reported for FICA purpose
7. Now enter the amount you reported in the steps above with a minus sign in front of the income amount. This is will exclude this income from being taxed twice. Remember you are reporting this only for FICA purposes.

Now, you will need to amend your 2021 return  using the steps I have just described. To amend your 2021 return using Turbo Tax online;

1. Sign in to TurboTax
2. On the home screen, scroll down to Your tax returns & documents and select the year you want to amend. if you filed a 2021 using TT online, the return should be listed. 
3. Select Amend (change) return, then Amend using TurboTax Online
4. On the screen OK, let's get a kickstart on your amended return, select the reason(s) you're amending and Continue
5. When you reach Here's the info for your amended federal return, select Start next to the info you need to change
6. Continue through the screens, make the changes you need to make, and carefully answer the remaining questions to finish amending your return.
7. i repeat, use the same steps I described above claiming this as self-employed income and then excluding the income so it doesn't get reported twice for federal income tax purposes.

Thank you. My firm will correct this for me. They sent me a bill of FICA taxes to pay to them and they will issue me a new W2c. Can I amend my 2021 using the new W2c? Will the steps be same as noted below or different? Do I just edit the W2 info I initially inputed on my return?

It take about 5 weeks to get a new W2c. Am I able to request extension on amendment? I already have an extension for 2022 so I'm good there. 

No, you won't be able to request an extension for your 2021 amended return. As far as 2022, you can put in the corrected information from the W2C into the program. 

Also for 2021, if you receive a corrected W2C for 2021, you may also edit the W2 entry for that year. After you make the correction and continue past the W2, there will be a screen that says Let's Check for Uncommon Situations. Make sure you check the box that says W2 was corrected by my employer. You will also perform this same procedure in your 2022 return. 

Here is a snapshot of that screen.

@-w--sy48 

Thank you

Hi Dave - I was a dual status in 2022, a resident alien for the half of the year and a non resident aliens for the rest of 2022 as I moved out of the US in July 2022. I just moved back last month for work and I'm wondering what my status is for 2023? I lived and worked abroad from July 2022 - to October 2023. What's my status for 2023? Thank you

@-w--sy48  having gone through thread, and noting that you are back in the USA  ( with what Visa ? ) , it would be useful to know which country are  you from,  how long you plan to stay this time, if you worked  for a US entity ( or US govt and its departments ) while abroad, did you pay taxes to a local taxing authority while away from the USA.  Also when you left the USA in June/July 2022 did your visa end or what, did you already file 2022 return as dual or what ?   Note that we need the exact dates when you left the USA and when you entered back.

I will circle back once I hear from you .

pk

pk

Thanks for responding. I did not work for a US entity when I left in Mid 2022 (July 8). I am an alien. I filed a dual status in 2022 given I was a non resident alien for the first half up until I moved out of the country in Mid 2022. My visa and status expires as soon as I left and I had no legal status in the US after that. 

I entered back on Oct 10 with a new status/visa. 

@-w--sy48 , you appear to have closed off the possibility of Foreign Earned Income exclusion. And so  you will need to pass SPT   ( all days present in the current  2023, plus 1/3 days present in 2022 and 1/6th the days present in 2021).   Till you pass SPT , you are taxed as a Non-Resident Alien ( taxed only on US sourced income ) and thereafter you are a resident alien for tax purposes ( being taxed on your world income.  Please note that   if you are eligible to file as a dual status tax payer, you still cannot use standard deduction and any passive  US sourced income would be taxed at a fixed rate.

You also did not tell me which visa you came back with ( H-1B or similar or J or what ) , nor which country are you from -- these may have  a bearing

Is there more I can do for you ?   If so please consider answering my questions in FULL

pk

Thanks PK, 

Apologies if my question was not clear. I understand what a resident alien and non resident alien for tax purposes are for tax purposes. My question is what's my status in 2023. I was living in the US full time from 2015 to Mid-2022 when I moved out of the country after my visa expired. I filed a dual status return in 2022 given I moved out Midyear and my visa status expired although I meet the SPT for the first half of 2022. 

Do I need to file dual status return for 2023, a resident alien or non resident alien? 

Although I left the country in July 2022, would the days I was present in the US the first half of 2022 and the years prior count toward determining the SPT for 2023?

Please see below for more info

Country and citizenship: Guinea 

F-1 student from July 2015 to May 2021

F-1 OPT: From July 2021 to July 10, 2022

July 10, 2022: F-1 OPT Visa expired and I left the country.

Returned to the US on H1B: October 2023

Looking forward to your response!

---

@-w--sy48 wrote:

Hi Dave - I was a dual status in 2022, a resident alien for the half of the year and a non resident aliens for the rest of 2022 as I moved out of the US in July 2022.

---

By default, you were a full-year Resident in 2022, unless you filed the specific statement/election to change your ending residency date.  The prior answers that mentioned the dual-status were wrong/incomplete.

And even then, depending on the Substantial Presence Test for 2023 that pk mention, *IF* you are considered a Resident for 2023, then you would have almost definitely been a full-year Resident in 2022 (you wouldn't have ended your US Residency).

https://www.irs.gov/publications/p519#en_US_2022_publink1000222182

Thanks, 

I'm confused by your response. When I left the US in Mid 2022, I had no active legal or immigration status in the US. Would make me a full-year Resident in 2022? How about 2023? Is it possible to amend a dual status return?

Did you read the link that I provided?  If you are a US Resident for the first part of the year, you are considered a Resident for the entire year, unless you specifically qualify for and make a separate election statement (but if you are considered a Resident for 2023, you don't qualify for that).

As for 2023, have you added up the "days" for the Substantial Presence Tax like pk asked?  The number of days you were in the US in 2023, plus 1/3 of the days in 2022, plus 1/6 of the days of 2021.  If that is over 183, you are still a Resident for 2023 as well.

Yes, if your 2022 tax return is incorrect, it can be amended.

TurboTax is NOT set up for residency issues like this, so in my opinion it is really in your best interest to go to a tax professional that is very experienced with Nonresident Aliens and Dual Status Aliens.  There could be other factors to consider that a good tax professional can help you with.

Yes I did read the link and the info is very helpful. I will meet the Substantial presence test for 2023 as well. Thank you so much for your guidance. Very grateful for the clarification. 

@-w--sy48 , while recognizing  comments b y colleague  @AmeliesUncle ,  and  going over your answers above, let us just re-capitulate what the situation as I see it :

(a)  you  came here in 2015 and assuming  that there were NO other visitations priorly, you would have been a Non-Resident alien and exempt ( from counting days present )  through 12/31/2019. Thus you would have been a Resident for Tax purposes for the years  2020 and 2021.

(b) Because you left the country in July  2022, you would have been a Resident for Tax purposes  till that date  and assuming that your visa to stay  had expired,  you would have been a Non-Resident Alien thereafter.  Thus you should have a 2022 return as Dual Status ---  Resident from 01/01/2022  till 07/10/2022   ( filed on form 1040 ) and  for the period   07/XX/2022 till 12/31/2022 as a Non-Resident Alien  ( on form 1040-NR  for any US sourced / connected income ).

(c) You re-entered US on  10/XX/2023 with H-1B and thus  you are a Resident Alien for the year 2023 because   you will probably pass the SPT  (  probably 90 days in 2023 + 1/3  of a8 all days in 2022 = 63? + 1/6 the days in 2021 =60 days approx. = =213 days > than the required 183 days.  So you file as a resident on form 1040 but your residency start date  of 10/xx/2023 may exclude the use of standard deduction  ( because generally the  first day of presence in the country  is the  start date of Residency  , in SPT cases..

Does this make sense  or have I missed something ?

pk

---

@pk wrote:

 

you would have been a Non-Resident Alien thereafter.  Thus you should have a 2022 return as Dual Status ---  Resident from 01/01/2022  till 07/10/2022   ( filed on form 1040 ) and  for the period   07/XX/2022 till 12/31/2022 as a Non-Resident Alien  ( on form 1040-NR  for any US sourced / connected income ).

 

 So you file as a resident on form 1040 but your residency start date  of 10/xx/2023

---

If you look at "Last Year of Residency" in Publication 519 (this stupid forum redacts the direct link), the Residency Termination date is December 31st, unless an election is made.  And because the OP was a Resident in 2023, that isn't even an option.   Leaving the country doesn't change that.  The OP is a full-year Resident for both 2022 and 2023.

There is more in 519 to support that, but here is an excerpt:

If you are a U.S. resident during any part of 2023 and you are a resident during any part of 2022, you will be treated as a resident through the end of 2022. This applies whether you have a closer connection to a foreign country than the United States during 2022, and whether you are a resident under the substantial presence test or green card test.

And another excerpt a bit earlier in the section:

If you were a U.S. resident during any part of the preceding calendar year and you are a U.S. resident for any part of the current year, you will be considered a U.S. resident at the beginning of the current year. This applies whether you are a resident under the substantial presence test or green card test.

Thank you so much for recapitulating. All the points you have mentioned is 100% accurate. I fully agree with point A and B. I filed a dual status (1040 and 1040NR) in 2022. I was confused by the other guidance from your colleague which led me to the conclusion that I might need to amend my Dual status return for 2022. So no amendment is needed here?

Regarding point C: I will for sure meet the SPT by year end 2023. However, given I re-entered the US on 10/XX/2023 with H-1B and will meet the SPT by year-end, would I also be considered a US Resident Aliens for the entire year even though I lived abroad for the first 3/4 of 2023? Meaning I would only file the 1040 for 2023? If so, I would have to to report income from abroad for the first 3/4 of 2023 on my 1040 correct? 

Thank you again for your response