Dual status - Can I choose to be a resident for taxes?

[cothibault]

Good day,

I have been physically in the US since December 2020 under the F1 status for a Master. In 2022, I started working full time under the OPT. I then filled a nonresident tax form since I was considered nonresident under the student exception. In 2023, I kept working for the same company, full time under the F1-OPT status until May 2023. I was then rehired as a consultant with a 1099 in May 2023. My status switched from F1 OPT to TN. If I understand correctly, I would be considered a dual status for tax purposes.  Jan-May nonresident and May-Dec resident. However, since all my income was in the US, can I choose to be a resident for the entire year? I know that if I am a dual, I loose the right to many deduction (i.e. standard deduction). Since I do not have personal expenses to deduct, I am heavily penalized and would be taxed very high. I don't have any other income outside the US that I can deduct as well. 

I tried to call the IRS to explain my situation but they told me that they don't have the information and to consult tax experts. I tried to do the nonresident part on Sprintax, but cannot do it since I was more than 183 days in the US and they say I am a resident for tax purposes in 2023.

So as you can read, there is a lot of conflicting information. Please let me know if I can chose to fill my taxes as a resident for the entire year if I am considered dual. 

Thanks!

[AmyC]

Pub 519 is used to determine your filing status as resident or nonresident alien. Generally, you're a resident alien of the United States for tax purposes if you:

• Meet the green card test; or
• Meet the substantial presence test;

However, like all things there are exceptions to the rules. An exempt individual can't use the substantial presence test. Nothing you said strikes me  as causing you to be exempt but I prefer you check all the rules. The pub starts with a nice chart of easy questions with links to the right answer.