I am a non-resident who worked in the USA for three consecutive years for 4 months. After filing for a tax return after my last year (2006) I found out that my tax preparer has filed for $0 taxable income ($6100 gross income) and therefore I got 100% of the taxes paid as a refund. I know that non-residents are not entitled to all of the tax exemptions and deductions as US citizens and residents are and were very surprised. I thought that my tax preparer could be incorrectly filed for me as a resident, until I found out that:
The Green Card Test - You are considered a U.S. resident for tax purposes beginning on the day you are issued an alien registration card by the Immigration and Naturalization Service (INS). Use Form 1040: U.S. Individual Income Tax Return to prepare and file your taxes.
The Substantial Presence Test - You are considered a U.S. resident for tax purposes if you were physically present in the U.S. for at least:
31 days of the current year, and
183 days of the three-year period that includes the current year and the two years immediately preceding, including:
- all of the days you were present in the current year (2006)
- 1/3 of the days you were present in the first preceding year (2005)
- 1/6 of the days you were present in the second preceding year (2004)
Does this mean that every non-resident, who has stayed for more than 31 days in the USA during any calendar year, could be considered as a resident for tax purposes and therefore could take advantage of all exemptions and deductions, which residents and citizens are entitled to?
Are non-residents generally entitled to itemized standard deductions and personal exemption deductions?
2007-11-14
00:21:56
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2 answers
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asked by
Rumen R
1
in
United States