Tax Status for Third-year J1 Visa in the US

[Guangle]

I came to the US in 2018 with a J1 visa as a research scholar. I lived in the US for 365 days in 2020 and undoubtedly I became a resident alien. So when I file the tax return for 2020, should I do as a resident alien for the whole year? Or should I file it with dual-status (183 days for NRA and the other 183 days for RA in 2020)?

Thanks!

[ErnieS0]

File as a full-year resident. The IRS says “you are a resident alien of the United States for tax purposes if you meet either the green card test or the substantial presence test for the calendar year (January 1-December 31).”

You do not have to split your residency (file as dual-status).

Related Resource:

• Determining Alien Tax Status

[Guangle]

Thanks for your reply.

I was informed that I would not receive 1042-s for 2020 because I became a resident alien. I also can't receive W-2 forms since I receive stipends from the university instead of wages. I was told that I need to self-report my income. I'm wondering if I can use TurboTax to file my tax return under these circumstances.

Thanks!

[LinaJ2020]

Yes, you can use TurboTax to report the income. You will enter under "Other Income" in the program.  Here are the steps:

In TurboTax online,

• Sign into your account, select Pick up where you left off
• To the right upper corner, in the search box, type in "other reportable income" and Enter
• Select Jump to other reportable income
• Next screen, Other Wages Received, select No to continue
• Next screen, scroll down all the way to the bottom, under Other reportable income, select Start
• Next screen, Any Other Taxable Income? select Yes to continue

It will show on line 8 of Schedule 1 and Form 1040.  

[Guangle]

Thank you for your reply.

I have one more question. Can I use US-China treaty article 19 for tax exemption in TurboTax? If so, how can I use it?

Thanks!

[LinaJ2020]

An international tax treaty-related question is out of our scope for advice, unfortunately.  You would need to seek a professional who is specialized in this matter for verification. If you believe the treaty applies to you, you will need to file a Form 8833.

To report information in the TurboTax program, here are the steps: 

• Report your income as usual. Then enter the treaty-exempt amount as negative amount (e.g. -5000) through this path-Federal Taxes / Less Common Income / Miscellaneous Income 1099A, 1099C / Other Reportable Income
• Download and fill in a Form 8833 to claim an exception.  https://www.irs.gov/pub/irs-pdf/f8833.pdf
• You cannot e-file.  You can still use the TurboTax program to prepare your tax forms, but you need to print out all your tax forms and submit the Form to 8833 together by mail to the IRS.

[Guangle]

Thank you!