refiling 2023 taxes after becoming a resident, federal tax withholding exemption ended

[solaralex]

Hi, I am a nonresident alien for immigration purposes on a J1 visa and entered the US in November 2022, with my first paycheck issued for January 2023.

A tax treaty with the UK allowed me to claim exemption from federal tax withholding whilst I was a nonresident for tax purposes. I paid $3032 federal tax for 2023/01 to 2023/04, then I claimed the exemption and stopped paying federal tax, then when I filed my 2023 taxes (1040-NR) I got a refund for the $3032.

I am now a resident for tax purposes and need to refile 2023 to pay the federal tax I was exempt from. Since I got a refund for the $3032 I paid in 2023, my 2023 documents are now incorrect, i.e. box 2 of my W-2 shows that $3032 was withheld but I got it back. What is the best approach to refile?

Many thanks

[DaveF1006]

No.  Since you were an exempt individual in 2023, you don't need to file an amended return for 2023. You may keep your refund from 2023. ‌Your two-year exempt period covered years 2022-2023.