F1 to H1B Tax Return

[KarenJ2]

If you were on a J1 student visa and were in the US less than 5 years or part years  in 2019 or a J1 scholar visa for less than 2 years or part years in 2019, then you will need to file a dual status return.  

If you were in the US for more than 5 years or part years as a J1 student, or in the US more than 2 years or part years as a J1 scholar in 2019, then you would be considered a resident.

[gochiararia]

Thank you so much for your reply!

I was in the US as a J1:
2011: 30 days
2012: 90 days
2016: 5 months
2017, 2018, 2019: Full year
Would that count for 5 years? I'm not sure if I have to be the entire year in order for it to count.

Also, when does the H1B start counting? When I get the stamp on my passport or when I get the letter?
I got the approval letter in December 2018, and the stamp on May 2019.
If it's when I get the approval letter, and since I got in 2018. Wouldn't that make me a resident for 2019?
Thanks!

[KarenJ2]

What date did you enter the US on a J1 visa?

[gochiararia]

Thanks for the reply!

First time being a J1 student (work and travel)
Entered: 12/12/2011
Left: 03/09/2012

Second time being a J1 student (MBA, then got a job that sponsored H1B)

Entered: 07/26/2016
H1B Approval: 12/23/2018

[gochiararia]

Thanks for the reply! @KarenJ2 

Following up on my previous message...

J1 (work and travel): Entered: 12/12/2011; Left: 03/09/2012
J1 (MBA): Entered: 07/26/2016; H1B Approval: 12/23/2018

I was a J1 (student) and I did my taxes in 2011, 2012, 2016, 2017, and 2018. That's 5 calendar years.
So in 2019 I must be considered a resident. Is that correct?

[KarenJ2]

Your 5 years on a J1 visa are 2011, 2012, 2016, 2017, and 2018.  You are a US tax resident for 2019 and can use TurboTax.

[pagenplant]

I entered the US on 25th Aug 2016 on F-1 Status. My H1B got approved by change of status on 5/21/2019 and I was on Cap-Gap H1B status until 9/30/2019. Starting 10/1/2019, I have been in H1B Status. Can I file as a resident for Tax Year 2019 using Turbotax?

I really appreciate any help or clarification.

[pagenplant]

Any clarification would be highly appreciated. Thanks

[pk]

@pagenplant , based on your post - (a) your exempt period  lasts from 2016 through 2020 and therefore absent any change of status you would be Non-Resident Alien;  (b) your status change was affected on 10/01/2019 and therefore your exempt status ended on that date  --- you start counting days towards substantial presence test; (c) during 2019 you had only 92 days of countable presence and therefore you would still be Non-Resident Alien for 2019 and file a form 1040-NR.

If you do have the option of requesting to be treated as a resident for 2019  ( it may or may not help you taxwise though ) --- if you meet   (1) you were not a Resident/ Resident for Tax purposes in 2018 ;  (2) for the test period  of 10/01/2019 you have been present in the USA for at least 31 days and you you were present for at least 75% of the days in the test period and (3) you will meet the substantial presence test in 2020.  I think based on your post you would qualify. However you cannot request this treatment till you have met the substantial Presence Test in 2020.

Does this help or do you need more help ?

[pagenplant]

Thank you for the response. With respect to the second part of your answer,
to answer your questions- (1) No, I was not a resident for tax purposes in 2018.
(2) I was present in USA for at least 31 days and greater than 75% of the days in the test period after 10/1/2019. (3) As of today, I have met the substantial presence test and below are my calculations:
Days in 2020 till today: 173 days
Days in 2019: (1/3)*92 (Days spent in test period in the US since Oct 2019)
Total days: 173+30=203 days which is greater than 183.
My question is, based on this information, can I file as a Dual Status Alien for Tax Year 2019?

I would appreciate any clarification.

Thanks,

Yuvaraj

[pk]

@pagenplant , per your response , yes you should be able to request to be treated as a resident for 2019 filing ( first year choice ).  

Namaste ji

pk

[adnanibnekhair]

I am in the middle of filing in turbo tax and still confused.

My info:

F1 : 08/2015 - 12/2018

H1b : 01/2019 - present ( 07/2020)

Filing for 2019 tax year

1040 or 1040 NR?

[pk]

@adnanibnekhair , as I understand from your post:

1. You entered USA on F-1  in 2015.  Thus your exempt status ran from 2015 through  12/31/2019

2. Your status was adjusted on 01/01/2019 ( please provide exact date )

This would mean that from the date of adjustment of status  you would start counting days towards   Substantial Presence Test. From the date you pass the SPT you are a Resident Alien  for tax purposes   ( filing form 1040 and taxed on world income ) while prior to that  you are a Non-Resident Alien for tax purposes ( filing form 1040-NR and reporting ONLY US sourced income.

If your world income for the first part of the year  was the same as US sourced income, then you can request to be treated as a resident for the whole calendar year.  Just file a form 1040 covering world income for the whole year and include a note to the  IRS requesting to be treated as a Resident for Tax purposes for the whole year.  This of course would mean that (a) you can use TurboTax for  preparation of the taxes  and (b) you have to file by mail.

Does this answer your query or do you need more help ?

[adnanibnekhair]

• Can I do e-file?

[hebiao064]

Hi,

I entered US since 2014 with F1, then worked using F1-OPT until 2019 February.

Then I left for Canada due to OPT expiration and get back on 2019 December with H1B.

So I've stayed in US for about ~60 days in 2019, it doesn't count to 180 days criteria.

For the Substantial Presence Test, should I count my days back in 2018 and 2017 since I was on F-1?

In my case can I just file 1040-NR instead of Dual Status?