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F1 to H1B - Should I be filing taxes for 2019 as a Resident Alien or a Non-resident alien?

Personal Finance & Money Asked on March 16, 2021

I was on F1 since my first arrival to the US in 2015 (never been to the US before).
My H1B was approved in June 2019 (I have been on F1 all the time before this date and was Exempt)

  1. Should I be filing taxes for 2019 as a Resident Alien or a Non-resident alien (1040 or 1040NR)?
    I appreciate all your time and support here.

Note: I am currently filling as a single individual and all my previous fillings have been 1040 NR.

One Answer

Your days on F1 in 2019 were exempt from the Substantial Presence Test (since you had only been an exempt individual for some part of 4 previous calendar years). Your days in H1b status in 2019 were enough to pass the Substantial Presence Test for 2019, so you were a resident alien for 2019. However, since you were a nonresident alien in previous years, the First Year of Residency rules apply, which means your residency starting date was the first date you were present in the US for the purposes of the Substantial Presence Test in 2019 (i.e. the date you changed into H1b status). So you were a dual-status alien for 2019: resident alien since 6/5/2019, and nonresident alien before then.

Answered by user102008 on March 16, 2021

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