Non Resident from India


A

Ann

I am an Indian citizen, currently on F1 visa, studying in
the PhD program at a US university.

I came to the US in Fall 2000 on an H4 visa with my husband.
For year 2000, I neither had any income, nor was eligible
for the SSN, and hence not required to file a tax return.

I was subsequently approved for an H1B work visa and started
a job in the year 2001. In Fall 2003, I converted to an F1
visa and started in a PhD program at a US university. My
husband, meanwhile, continued to work on his H1B.

For the tax years 2001, 2002, and 2003, my husband and I
filed as resident, as married filing jointly. I was eligible
for the resident status because the number of days I was on
H1B was greater than the threshold number that determines
the residency status.

For the year 2004, I again elected to file as resident,
married filing jointly with my husband, because my husband
was still qualified to file as a resident. This is as per
pub 519, section 1, nonresident spouse treated as a
resident.

At the end of year 2004, my husband relocated to India. So
for the year 2005, I, as a student, would be treated as a
non resident.

Sorry for the rather long preamble, but my question is:
would I be eligible for the standard deduction on line 11? I
am a little confused because it has been more than a year
since the conversion of my visa from H1B to F1, but also
that I have been eligible to claim residency status for the
past two returns. Hence the confusion.

When I called up the IRS, they told me that I could claim
the standard deduction, but another friend from the IRS said
that I could not.

Your advice and help much appreciated.
 
Last edited by a moderator:
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A

A.G. Kalman

Ann said:
I am an Indian citizen, currently on F1 visa, studying in
the PhD program at a US university.

I came to the US in Fall 2000 on an H4 visa with my husband.
For year 2000, I neither had any income, nor was eligible
for the SSN, and hence not required to file a tax return.

I was subsequently approved for an H1B work visa and started
a job in the year 2001. In Fall 2003, I converted to an F1
visa and started in a PhD program at a US university. My
husband, meanwhile, continued to work on his H1B.

For the tax years 2001, 2002, and 2003, my husband and I
filed as resident, as married filing jointly. I was eligible
for the resident status because the number of days I was on
H1B was greater than the threshold number that determines
the residency status.

For the year 2004, I again elected to file as resident,
married filing jointly with my husband, because my husband
was still qualified to file as a resident. This is as per
pub 519, section 1, nonresident spouse treated as a
resident.

At the end of year 2004, my husband relocated to India. So
for the year 2005, I, as a student, would be treated as a
non resident.

Sorry for the rather long preamble, but my question is:
would I be eligible for the standard deduction on line 11? I
am a little confused because it has been more than a year
since the conversion of my visa from H1B to F1, but also
that I have been eligible to claim residency status for the
past two returns. Hence the confusion.

When I called up the IRS, they told me that I could claim
the standard deduction, but another friend from the IRS said
that I could not.
You are eligible for the tax treaty benefits available to
students & business apprentices from India. This includes
the std deduction and claiming a personal exemption for a
spouse who does not have any US income.
 
Last edited by a moderator:
A

Ann

Thanks for the reply. However, the contention here is
whether my primary purpose of entering the US was education
or not. My friend claims that since I came here initially on
an H-4, it was not education, and hence the treaty benefits
do not apply unless I go out of the country for 365 days and
then re enter on F-1.
 
Last edited by a moderator:
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A

A.G. Kalman

Ann said:
Thanks for the reply. However, the contention here is
whether my primary purpose of entering the US was education
or not. My friend claims that since I came here initially on
an H-4, it was not education, and hence the treaty benefits
do not apply unless I go out of the country for 365 days and
then re enter on F-1.
I have not seen a ruling or case that has interpreted
paragraph 1 in that manner. The paragraph provides the
benefit to those who were residents of India immediately
before coming to the U.S. and whose principal purpose is
training or education. It doesn't say you only get the
benefit if immediately before visiting the US on a student
visa you were a resident of India and your primary purpose
for first entering the US is education and training.
 
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