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Old 03-18-2008, 07:42 AM
removeps-groups@yahoo.com
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Default Re: Prior Year Education

On Mar 16, 2:26 pm, "Phil Marti" <prm20...[at]verizon.net> wrote:

- quote -

> > Please confirm - if he meets the "substantial presence test," he does
> > not have to file a 1040NR or 540NR (for Califonia), correct? He does
> > not have a green card.

> We had a discussion of this recently. Students are, by definition,
> nonresident aliens and, if required to file, file a 1040-NR. The residency
> issue for a state return is different. See the California instructions for
> the 540.


See

http://www.irs.gov/businesses/small/...=96352,00.html

Holders of F1 visas cannot count the days they spend in the US towards
the 183 day rule (being an "exempt individual" is a bad thing
here . Seems totally unfair, but I wonder whether writing to your
congressman would help.

But if you receive salary from TA or RA, is that US source income
taxed at the favorable rate? If you work at the local gym, is that
also US source income?

If you did file a wrong form (1040 when you should have done 1040NR),
what is the statute of limitations?

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >
 
Old 03-16-2008, 08:26 PM
Phil Marti
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Default Re: Prior Year Education

<bulldogspin[at]hotmail.com> wrote:

- quote -

> If a person is in this country on an Education Visa and he did not
> have to file a tax return in 2006 but now files for 2007, can he claim
> the 2006 Education expenses as well in the tax return for 2007?


No, and citizenship/visa status has nothing to do with the answer. Benefit
from education payments made in 2006 must be claimed on a 2006 return.

- quote -

> Please confirm - if he meets the "substantial presence test," he does
> not have to file a 1040NR or 540NR (for Califonia), correct? He does
> not have a green card.


We had a discussion of this recently. Students are, by definition,
nonresident aliens and, if required to file, file a 1040-NR. The residency
issue for a state return is different. See the California instructions for
the 540.

--
Phil Marti
Clarksburg, MD

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >
  #-1  
Old 03-16-2008, 08:00 PM
bulldogspin@hotmail.com
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Posts: n/a
Default Prior Year Education

If a person is in this country on an Education Visa and he did not
have to file a tax return in 2006 but now files for 2007, can he claim
the 2006 Education expenses as well in the tax return for 2007?

Please confirm - if he meets the "substantial presence test," he does
not have to file a 1040NR or 540NR (for Califonia), correct? He does
not have a green card.

Thank you.

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >
 

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education, prior, year
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