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Returning Member
posted Apr 9, 2024 3:19:07 PM

Do I file 1040 or 1040-NR

I arrived in USA as F1 in 2021-01-02. Until 2022-12-31 I was a F1.
Then I become OPT on 2023-01-01 to September 2023. For the rest of 2023, I was on H1B. I now want to just clarify my understanding on whether I should file 1040 or 1040-NR for the tax year 2023. 
I was looking into this page-4 in https://www.irs.gov/pub/irs-pdf/p519.pdf - which gives me an idea that I am a resident alien because-
criteria 1:  31 days during 2023; - YES
criteria 2: 183 days during the 3-year period that includes 2023, 2022, and 2021, counting:
       a. All the days you were present in 2023,
       b. 1/3 of the days you were present in 2022, and
       c. 1/6 of the days you were present in 2021.
Sum of a b and c is definitely 183 days.

I believe I can file 1040 right? Can someone tell me if my understanding here is correct?

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1 Replies
Expert Alumni
Apr 15, 2024 4:21:39 PM

Yes, your understanding is correct.  You will file Form 1040 this year because you meet the criteria outlined in the subtantial presence test and are considered a tax resident.  Keep in mind this requires you to report all of your worldwide income.