F1 out of status Dual status or NRA

[kkkang]

I first came to the US in 2014 as F1 student for a few weeks, no income.

Returned in 2017 as F1 and received income from 2017~2021.

I had campus stipend from Jan~March in 2021. According to Glacier my "Residency status change date: 7/3/21 to resident alien" & "Residency status start date: 1/1/21 to resident alien". Springtax also said I am a RA. However, I failed to finish my degree in Jun 2021 and became out of status, left US in mid Dec 21

1. Can I file my 2021 tax return as dual status? I complied with visa requirements when receiving stipend, so RA for the first 5.5 months of 2021. And became NRA from mid June when I became out of status? 

2. Or am I NRA for the entire 2021? Since I fail to maintain visa status to reach 7/3 and didn't stay in US for the entire 2021 and none in 20222.

[ErnieS0]

If Sprintax.com said you were a resident, then you would file a dual-status return since you were not in the US at the end of 2021.

Your degree status does not matter. Only your presence in the US. Your exempt period ended in 2020 (2014+2017-2020),

TurboTax does not prepare dual-status returns but you can use Sprintax.com.

[kkkang]

I'm still confused. Another tax advisor gave me a different answer. He said I was physically in the US for more than 183 days in 2021 so I should qualify as resident alien for the entire 2021 tax year and thus file form 1040. So am I still dual status or resident alien in this case?

p.s. I lived in US for the majority of time ever since Sep 2017- Dec 2021

[ErnieS0]

You said you left the US in December so you were not a resident at the end of the year. I assume by leaving you meant you permanently left the US, in which case you would be dual-status.

You must file Form 1040-NR, U.S. Nonresident Alien Income Tax Return if you are a dual-status taxpayer who gives up residence in the United States during the year and who is not a U.S. resident on the last day of the tax year. Write "Dual-Status Return" across the top of the return. Attach a statement to your return to show the income for the part of the year you are a resident. You can use Form 1040, U.S. Individual Income Tax Return as the statement, but be sure to write "Dual-Status Statement" across the top.

Taxation of Dual-Status Aliens

[morkush]

Hi,

I have the same problem. When I use Sprintax to file 1040NR, it tells me I am a resident alien although I have left the U.S. permanently and was not a resident alien on the last day of the 2021 tax year. The problem is once Sprintax defines you as a resident alien, you cannot move forward with filling out the 1040NR. The site takes you back to the beginning and tells you to fill out 1040. How do we move past this hurdle and reach the form?

Also, what information should we put on 1040NR? Do I use the information on the W-2 I have received for the period of my residency? Or do I not report any income on 1040NR and report the income on 1040 instead?

Thanks!