First year choice

[rcs]

I came to US on L1-B Visa in November 2016 and present in US till date. So, I have the following options. First option is to file as an non-resident alien for 2016. Second option is to make a FIRST YEAR CHOICE and file as a resident alien. However, I have to wait till June 1st to meet SPT in 2017. But since I am getting the refund, this is not a problem. I am trying to determine which option is best for me. From my understanding it looks like I am getting more refund from second option as I can include standard deductions in this case. One question I have regarding second option is, Should I report my income from Jan 2016 to oct 2016? Since my residency started in US in November, do I have to report this income if I choose to make first year choice? If so, which forms are required for this? (Note that I am not married)

[bine22 · Accepted solution]

the first year choice only makes you a resident form the first day of presence in the US, so from November. You would be a dual status alien for 2016 if you make the first year choice. Dual status aliens cannot use the standard deduction either. Turbotax does not support dual status returns and I strongly doubt there would be any benefit filing as dual status alien versus filing as nonresident alien

[rcs]

Thanks