File tax as a dual-status or resident alien

[taxpayer236]

Hi,

I searched for similar questions but didn't find a post that can answer my question. I held F1 (OPT) visa from Jan to mid May in 2019 and have been working under H1B visa since mid May 2019, so I meet substantial presence test in 2019 but part of my income in 2019 was acquired during my OPT time (Jan to mid May in 2019). Can I file as a resident alien for the entire year? Thank you.

(Timeline: entered the country with F1 visa in 2016; started working under OPT with the same F1 visa (from 2018 to mid May 2019); started working with H1B (since mid May 2019))

[pk]

@taxpayer236 , cannot convincingly answer the questions posed  without knowing the antecedents --- when did you enter the country with F-1,  was the OPT on extension of F-1, which country are you from.  Please provide 

[taxpayer236]

Thank you for the reply. Here is the time line you asked about: entered the country with F1 visa in 2016; started working under OPT with the same F1 visa (from 2018 to mid May 2019); started working with H1B (since mid May 2019)

[taxpayer236]

can anyone help? thank you 

[pk]

@taxpayer236 , Textually correct procedure would be to file as a dual status tax payer ---- Non-Resident Alien  till meeting the substantial presence test ( filing form 1040-NR and covering only US sourced / connected income  till date )  and then as a resident ( filing form 1040 covering world income  for the rest of the year ).

However, you can also file as a resident for the whole year using form 1040 ( including your world income for the whole year Jan 1st through  Dec 31st ) and include a note  requesting to be allowed to be treated as a resident for the whole year.  Note that this means you will have to file by mail and you may not be allowed to assert any treaty conditions /benefits.