Irs Tax Form_Informations
Q.I've been in the US since August, 1995 as a graduate student. Until last year I didn't fill an IRS tax form per-se because I was on a 2-year Fulbright Scholarship and Inst of Intnational Educ (IIE) took care of it for me. I am on J-1 visa. My wife is on J-2 visa and she filed tax returns individually for '95 and '96 (she came here with me and is employed since then). We have no kids or other dependents. Since Aug '97, I am on a Res. Asst (RA) under my Professor. I , too got the W-2 forms etc. I am wondering if my wife and I can file a JOINT tax return for '97. Unfortunately I missed the Tax Workshops at school, and appreciate if someone can answer the following: 1.) In this situation, are we (or one of us) considered 'resident alien(s)' for tax purposes? (If so, I think that we can file a joint tax return using form 1040 or 1040-EZ) 2.) If not, can we still file a joint tax return using either 1040NR or 1040NR-EZ form ? I couldn't see anyway of including spouse's info into these forms. Does this mean that non-resident aliens CANNOT file JOINT tax returns, and that we have to fill and file 2 tax forms separately, one for each person?
A.Taking the easy question first, you may not file a joint 1040-NR because only citizens and residents can file joint returns. On the other question, you have not indicated your country of origin so I can't comment on possible income tax treaty benefits to which you might be entitled. I assume you do not have a green card, but have been physically present in the US continuously since your arrival in 1995. You will be a resident alien of the United States if you meet a "substantial presence" test, which is based on the number of days you were physically present in the US during the taxable year and the two preceding years. The test is based on the sum of (a) the number of days of presence in the current year, plus (b) one-third the number of days of presence in the preceding year, plus (c) one-sixth the number of days of presence in the second preceding year. If this totals 183 or more, you meet the numerical test of substantial presence. Normally this would make you a resident starting in 1996. However, under a special rule, individuals (and their immediate families) present in the United States as students or teacher/trainees on "J" visas do not count days of presence in that status, so long as they "substantially comply" with the requirements of their visa status (e.g. regarding employment, enrollment,) This rule applies to persons who are students during the current year and have not had this status for a period that includes all or part of 5 years. However, it applies to persons who are not students (teachers or trainees) during the current year only if they have not had the status (as a student or as a teacher/trainee) for all or any part of two of the last six years. SO -- I assume you were present as a student through July, 1997. In that case none of your days of physical presence in the US are counted up to that time, and you do not satisfy the 183-day test for 1997. If you continue to be a student, this condition will continue until you are no longer a student. If you ceased being a student as of August 1, 1997, but continue to qualify as a teacher/trainee, you have a choice. Your days of presence as a teacher/trainee (and not a student) are counted for the 183-day test, since you were an exempt student during all or part of 1995 and 1996. Since the 183-day test is not met in 1997, you can choose to file 1040-NRs.
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