F1 to H1B - How to file?

[kingisbluffer]

Hello, 

Aug 2019 - Sept 2022	F1 visa
Oct 2022 - Till date	H1B visa

Not in U.S from Feb 2022 to March 2022 (~ 30 days). 

For year 2019, 2020 and 2021 -- I filed 1040NR with Sprintax.

How do I file taxes for the year 2022? Should I file Jan 2022 to Sept 2022 as non-resident and file 1040NR using Sprintax and for Oct 2022 to Dec 2022 use TurboTax to file as a resident?

If yes, Is there an option to do so in both Sprintax and TurboTax? 

Looking for some clarity. Thanks. 

[DanaB27]

You will need to file Form 1040-NR since you did not meet the Substantial Presence Test for 2022. Therefore, you are still considered a nonresident for 2022. You can prepare your return through  Sprintax. 

F-1 visa holders are not considered residents until their 6th calendar year in the United States and are exempt from counting days for the Substantial Presence Test for 5 calendar years while on the F-1 visa. Please see IRS Alien Residency Examples for additional information. 

[kingisbluffer]

So I will file taxes for year 2022 solely as a non-resident? and use Sprintax? 

I was advised to use Sprintax for jan to sept and for oct to dec use Turbo tax. 

[DanaB27]

Yes, only Sprintax (this would be the simplest option). You haven't met the Substantial Presence Test for 2022. You are considered a nonresident for 2022.

Another option (more complicated):

If you meet the Substantial Presence Test during 2023, you have the option to be treated as a U.S. resident starting October 2022 under the First-Year Choice.  You don't count any days of presence until your H1B visa was effective.

Your file Form 1040-NR for January-September (using Sprintax) and you file a separate Form 1040 for the period October-December (which you can do with TurboTax).  But, there are rules you must follow to make the First-Year Choice (including a required statement attached to your Form 1040), and you cannot file the 2022 Form 1040 until you have actually met the Substantial Presence Test in 2022.  

[Edited 4/5/2023 | 2:11pm PST]

@kingisbluffer

[kingisbluffer]

Thank you soo much for the detailed answer. One last thing. Based on the information below can you please help me understand if I meet the "Substantial Presence Test during 2023" under the First-Year Choice?

Aug 2019 - Jan 2022	Inside US
Feb 2022 - March 2022	Outside US (~30 days)
March 2022 - Till date	Inside US (Don't plan to leave U.S Until December 2023 for a visit to home country. )

[DMarkM1]

You will meet the substantial presence test in 2023 but it will not be before 18 Apr 2023. You will need to put in an extension to get to the 183 day mark.  You can't file that 2022 resident return until you meet the substantial presence mark.  Also, here is the link with information you need to include in your first-year choice statement.

You will have 31 days in 2022 and 75% of days in 2022 beginning with HB1 status.