2019 Tax filing - my Visa status changed from F1 to H1B and wife's Visa status changed from F2 to H4 and Son holds US Citizen

[kancharana]

Hello Team,

I came to the US on 2014-12-25. I was on F1 until 2019-09-30 and then my visa status converted to H1 on 2019-10-01. And, currently, I am in the US.

My wife entered the US on 2017-02-22 on F2 and her F2 converted to H4 on 2019-10-01.

My son holds US Citizenship.

I filed all my previous years' returns as a Non-Resident Alien (1040NR).

On what category should I file the taxes? Non-Resident Alien or Resident Alien?

FYI: I stayed more than 300 days in each previous year (2015, 2016, 2017, 2018, 2019 years).

Also, Am I eligible to claim COVID-19 benefits offered by the US Govt (at least for my son)?

Thanks in advance.

[LinaJ2020 · Accepted solution]

As an F-1 visa holder, you are a non-resident for five years from the year you arrived in the US.  (2014-2018)

You will start counting days from January 1st, 2019.  If you have stayed more than 183 days in 2019, you are considered as a US resident for tax purposes. You will file a Form 1040 for 2019. 

In 2019, if you want to file jointly, you can make an election to claim your nonresident spouse.  Click here:  Nonresident to resident  You have to attach this statement to your tax return.  You cannot e-file but submit by mail.

To check if you are eligible for the stimulus payment, click here: https://turbotax.intuit.com/stimulus-check/

If you qualify to claim your son as your dependent, you will get a $500.  If he files his own taxes and you qualify to claim, he will not receive any stimulus payment whether you actually claim him or not. 

@kancharana

[kancharana]

Thanks for answering @LinaJ2020.

I have one confusion about the substantial presence test. I came by the end of 2014 (December 25, 2014), Still, I pass the substantial presence test (2014-2018 - 5 years)? Does it not based on the total days in the USA?

And, I cannot file my return in Turbotax right (because my wife is still non-resident)?

[KarenJ2 · Accepted solution]

Yes, you can use TurboTax and file married filing jointly.  See below.

You do not count the days for the 5 years or part years that you were on an F-1 visa.  The days during that time are called exempt days, meaning exempt from the substantial presence test.

You count by years.  Even one day in the US on an F-1 visa counts as a year.  So you were exempt for 2014, 2015, 2016, 2017 and 2018.  Starting January 1, 2019 you start counting your US days.  As you were in the US 183 days or more, you are a US resident for 2019 and can file using TurboTax.

You can file married filing jointly by making an election to file jointly with your nonresident spouse.  Please see page 9 of Publication 519 on how to make the choice for Nonresident Spouse Treated as a Resident. You will need to sign a statement and attach it to your printed return.  You cannot e-file.

[kancharana]

Regarding Stimulus Checks, My Son (Citizen) and I (Resident) have SSN and My Wife (Non-Resident) has ITIN. 

Few of my friends said that all the family members should have the SSN (not an ITIN) to get qualify for the Stimulus Check.

Is my family qualify for Stimulus check?

@LinaJ2020 @KarenJ2 

[KarenJ2 · Accepted solution]

Please see the attached information.  COVID 19: Eligibility for the 2020 Economic Impact Payment