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Level 2
posted Feb 22, 2020 5:01:33 PM

Immigration Status Changed From F1 to PR mid year

I was on an F-1 visa for the first 5 months of 2019. I left on 29th May for Pakistan, had an immigrant visa interview there. I came back as an immigrant on 18th August 2019 with my wife (she also came as an immigrant), so I was a permanent resident for the last 4 months and some days.
 
I know I need to file as a resident for 2019 but, will I get any tax benefit for being on F1 for the first 5 months and for not being in the United States for the next 3 months while I was not a PR? If yes, where should I put this information in Turbo Tax?

0 3 1976
3 Replies
Expert Alumni
Feb 23, 2020 8:36:13 AM

The situation you describe makes you a "Dual-Status Alien" in 2019.

 

According to IRS Publication 519 at this link, if you meet the green card test at any time during a calendar year, but do not meet the substantial presence test for that year, your residency starting date is the first day in the calendar year on which you are present in the United States as a lawful permanent resident.

 

For the period of time in 2019 prior to your return to the U.S. as a permanent resident, you are a nonresident alien, and may be required to file Form 1040-NR for that portion of 2019.  TurboTax does not support Form 1040-NR.

 

SprintTax is a software that can file a Form 1040-NR.

 

See this IRS link for the Form 1040-NR and Instructions.

Level 2
Feb 24, 2020 8:56:04 PM

Thanks.

So if I am getting it correctly, I need to file both 1040 and 1040 - NR for 2019?

Is there any software that can support this? If not, is CPA an only option for me?

Also, will my income from US source for 3 months in which I was not in the USA is taxable?

Expert Alumni
Feb 25, 2020 6:15:33 AM

You can either file a dual status return (part year nonresident and part year resident) or you can make an election to file a married filing jointly full year resident return.

 

If you decide to file a dual status tax return you will need the assistance of a tax professional familiar with dual status returns as you have US source income for the nonresident portion of the return..  With a dual status return, you will need to file married filing separately and will not be able to use the standard deduction for the residency part of the year.  

 

If you elect to file a full year joint return with TurboTax. you will need to manually create a statement that you are making the choice to file full year resident return and file married filing jointly and both of you declaring your worldwide income for calendar year 2019.

 

You will need to print and mail your tax return and attach the election to your return before mailing.

 

Please see Publication 519, page 8 for more information on this election.  See the topic, Choosing Resident Alien Status.