F-1 Student Taxes Filing

[ollogisti]

Hi,

I came to the US as a F1 student in 2016. So I was a exempt individual for the first 5 calendar years (2016-2020).

Now it is 2021 and my 6th year, so I am considered a resident for tax purposes this year in 2021. But I want to file for 2020 tax return. Do I file as a resident (1040) or a non-resident (1040NR)? 

If I have to file 1040NR, can I use the First-Year Choice to file as a resident for 2020? 

Thank you! 

[ErnieS0 · Accepted solution]

File as a nonresident for 2020. You would not be able to use the First-Year Choice because you begin counting says on January 1, 2021 (the first year after exempt status). Therefore, you did not have 31 non-exempt days in 2020.

Use Sprintax.com to file a nonresident return.

A first year choice allows someone to be treated as a resident alien for part of the year even if they are not a green card holder (green card test) and do not have enough days in the current or previous year to qualify under the substantial presence test if they qualify in the next year.

For example, someone without a green card can be a U.S. resident for part of 2020 even if they did not meet the substantial presence test in 2019 and 2020 if they meet the test is 2021. To qualify they must:

1. Be present in the U.S. for at least 31 days in a row in 2020, and
2. Be present in the U.S. for at least 75% of the number of days beginning with the first day of the 31-day period and ending with the last day of 2020. Up to five days of absence can be treated as days present in the U.S.

Related Resource:

• Alien Tax Status First-Year Choice

[ollogisti]

Hi @ErnieS0 , thank you for the clarification! 

I accidentally filed as a resident with Turbotax already for the 2020 tax year and already got my refund.

Can I amend my return using Sprintax and re-file as a non-resident? 

[ErnieS0]

@ollogisti Yes. Sprintax.com does amendments. To amend your return file a Form 1040-X and attach Form 1040-NR.

Resident and nonresident aliens.

To amend Form 1040NR, or to file the correct return, do the following:

• Enter your name, current address, and social security number (SSN) or individual taxpayer identification number (ITIN) on the front of Form 1040-X.

• Don’t enter any other information on page 1. Also, don’t complete Parts I or II on page 2 of Form 1040-X.

• Enter in Part III the reason why you are filing Form 1040-X.

• Complete a new or corrected return (Form 1040, 1040-SR for amended 2019 and later returns, Form 1040NR, etc.).

• Across the top of the new or corrected return, write "Amended."

• Attach the new or corrected return to the back of Form 1040-X.

For more information, see Pub. 519, U.S. Tax Guide for Aliens.