Non-resident alien for tax purpose, but resident alien for everything else, should I fill a FBAR?

[DDTL49]

I am a French citizen and I lived in the US under a J-1 visa. I obviously have a french bank account (a "regular" one, so only check + savings).

In 2017 I was considered a resident alien (according to presence test), but a non-resident alien for US tax purpose as I was still under a tax Treaty (US-France). From what I understood, only US persons (citizens or residents) have to file a FBAR, so which of my 2017 status should be taken into account for FBAR filling requirement, the residency or the non-residency for tax purpose?

Also, on the FBAR form, it looks like I would have to indicate my french bank account number? Is there an alternative for that? At best this seems rather intrusive, at worst not very safe...

[bine22 · Accepted solution]

On J1 you are a nonresident alien for the first two (as nonstudent) or five (as student) calendar years. After that, you use the substantial presence test to determine residency.

The tax treaty does not make you a nonresident alien for tax purposes, but would allow you to claim a treaty exemption if it has an exemption to the savings clause.

If you meet the SPT, you are also required to file the FBAR form.

[JulieH1]

For tax filing purposes, most J-1 visa holders are considered Nonresident Aliens. As Nonresident Aliens, J-1 exchange visitors must pay federal, state and local taxes. 

Most J-1 exchange visitors will complete either a 1040NR or 1040NR-EZ (US Non-Resident Alien Income Tax Return). The 1040NR and 1040NR-EZ are very similar. The “EZ” in 1040NR stands for the word “easy,” meaning that the 1040NR-EZ is the short version of the 1040NR. The IRS has designed a survey that helps you decide if you should file form 1040NR or form 1040NR-EZ: http://www.irs.gov/instructions/i1040nre/ar01.html

As a nonresident alien you are not required to disclose foreign accounts. But you can also not use Turbotax.

Although TurboTax has never supported Form 1040NR: U.S. Nonresident Alien Income Tax Return, we have a partnership with Sprintax offering a nonresident tax filing solution to our TurboTax customers.

Visit the TurboTax/Sprintax site for more info or to get started.

[DDTL49]

In 2016 I was considered a non-resident alien "completely" and I could use Sprintax/1040NR-EZ forms without problem. In 2017 according to my tax summary I was a resident alien, but a non-resident for tax purpose. When I tried to use Sprintax again and enters my entry and exit dates in the US, Sprintax also considered me as a US resident and directed me to Turbotax...

[JulieH1]

How long have you been on J1

[DDTL49]

I arrived on the 30th of December 2015, in order to start my work (Research scholar) in early January 2016. Which means the system consider 2015 as my first calendar year in the US, even if I was there for only 2 days AND unemployed, which is completely stupid but whatever.
I left the US on the 28th of December 2017. My tax treaty was from the 30th of December 2015 to the 28th of December 2017. Which means for 2017 I was technically a US resident (thanks to this calendar year rule), but still under tax treaty, so tax-exempted, so non-resident for US tax purpose.

[bine22]

The tax treaty does not make you a nonresident. See my answer

[DDTL49]

Thanks, it's just that on my tax summary (prepared with my employer early 2017), it says both "non-resident alien for US tax purpose" and "resident alien", so it's extremely confusing... I'm not even in the US anymore, and don't plan on living/working there anytime soon, but I want to do this tax thing right, so I can get this over with and move on... I guess I will file a FBAR just in case... But do I really have to give my french bank account number to God-knows-who?

[bine22]

You are a resident alien.You should file form 8833 with your tax return to claim the tax treaty exemption and exemption to the savings clause. And yes, you have to file the fbar and provide your account number. That's just how it is. The "perks" of working in the US.

[DDTL49]

So apparently I don't have to file the form 8833 because my income is reported on a 1042-S (my W-2 shows an income of 0)... That's what I understood from what I read online... Sorry about all my questions... Thanks a lot for your patience!