Yesterday I mainly talked about resident alien and nonresident alien. Today I would supplement this content two more points.
Nonresident alien may choose to be treated as a resident for tax purpose, if:
1. At the end of your tax year, you are married with U.S. citizen or a resident alien.
2. You choose to be treated as U.S. resident for the entire tax year by attaching a statement or filing a joint amended return on Form 1040X, Amended U.S. Individual Income Tax Return.
3. You file a joint return for the year of the election.
The statement should contain the following information:
1. Clearly present the above 2 requirements.
2. The name, address, and identification number of each spouse.
After the election year, you can file a joint return or separate return, whichever brings you lower tax burden. Also you must notice that you should have either of SSN or ITIN (Individual Taxpayer Identification Number), when your spouse files his/her tax return as a resident alien or U.S. citizen.
Who pass the substantial presence test may also choose to be nonresident alien, if :
1. Closer connection to Foreign Country
--Present <= 183 days
--Establish a tax home in a foreign county
--A closer connection to the above foreign country
2. Foreign Students closer connection
--Do not intend to reside permanently in the U.S. It's depended on
--Whether you have taken any steps to change your U.S. immigration status
--Whether you maintained a closer connection wither a foreign country
You can use Form 8840 to claim the closer connection.
PSQ
Source: http://www.irs.gov
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