joint tax?????

[AnotherLostSoul 167]

So, I've got my green card in December. Should I file for 2012 as "resident" then, even though it was the last month that I became a resident? Also, is it a big red flag for the ROC application later if we file taxes separately? Thanks!

[newacct 688]

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Whether you are a non-resident alien or a resident alien you should be paying FICA and Medicare taxes. The U.S. - China tax treaty only covers income taxes and there isn't a "Totalization Agreement" between the U.S. and China on Social Security taxes.

Nonresident aliens in certain classes of nonimmigrants (including F-1, J-1, and others) do not pay FICA tax. See here.

[newacct 688]

So, I've got my green card in December. Should I file for 2012 as "resident" then, even though it was the last month that I became a resident?

Yes, that's the green card test (note that the publication is still the one for 2011).

Also, is it a big red flag for the ROC application later if we file taxes separately?

I don't think so. Filing jointly or separately is just an accounting decision.

[CarlosAndSveta 808]

Nonresident aliens in certain classes of nonimmigrants (including F-1, J-1, and others) do not pay FICA tax. See here.

Thanks for correcting me.

[deborabr 16]

One more question according to IRS website I am considered a resident for tax purposes according to the substancial presence test even though I was under F-1 visa last year and only got my AOS approved this January.

Do I still need to send a statement saying I was a non resident last year but want to be considered a resident for tax purposes or can I just file my taxes as most residents using turbotax or any other software to file my taxes?

[newacct 688]

One more question according to IRS website I am considered a resident for tax purposes according to the substancial presence test even though I was under F-1 visa last year and only got my AOS approved this January.

Do I still need to send a statement saying I was a non resident last year but want to be considered a resident for tax purposes or can I just file my taxes as most residents using turbotax or any other software to file my taxes?

I am confused. You say you pass the substantial presence test for last year, so you are a resident last year. But then you also say that you were a non-resident last year and want to elect to be considered a resident. Which is it? Are you sure that you pass the substantial presence test? When did you come to the U.S. for your F-1?

[deborabr 16]

I came to US in August 2010 to study and graduated last December so I was filing my taxes as F-1 student before and in January this year I got my AOS approved I was going to file again as a non resident since I only became a permanent resident this year but according to the substancial presence test if I was present in the US at least 31 days in 2012 and 183 days between 2010,2011 and 2012 I should file as a resident but then I dont know if I can just do taxes as a resident jointly with my husband on turbotax or if we have to mail all the forms with the statement saying I was a non resident last year and want to be considered a resident because of the substantial presence test. Thank you again for all the help!!!

[AnotherLostSoul 167]

I think deborabr, you file as resident, and yes, you filed as resident before too. It is the same with me, and any of us who were on F1 visa and had no special tax-treaty agreement between their country and US. I've been paying taxes as resident ever since I started my studies due to the substantial presence test. The only difference is that instead of the 1040NR we'll be using just 1040. (EZ, A, long form- whichever applies to you guys). So, all in all, Uncle Sam wants money...the more the better...

[newacct 688]

I came to US in August 2010 to study and graduated last December so I was filing my taxes as F-1 student before and in January this year I got my AOS approved I was going to file again as a non resident since I only became a permanent resident this year but according to the substancial presence test if I was present in the US at least 31 days in 2012 and 183 days between 2010,2011 and 2012 I should file as a resident but then I dont know if I can just do taxes as a resident jointly with my husband on turbotax or if we have to mail all the forms with the statement saying I was a non resident last year and want to be considered a resident because of the substantial presence test. Thank you again for all the help!!!

First of all, you are exempt from the substantial presence test for the first 5 calendar years as an international student. See Exempt individual and Students. So none of your days as F-1 counted toward the SPT. (Also, by the way, the formula for SPT is more complicated -- for 2012 you would count the number of days in 2012 + 1/3 of the number of days in 2011 + 1/6 of the number of days in 2010.) So you would be non-resident. If your spouse was a resident, you can use the election to choose to treat yourself as a resident, and file jointly. The two of you would need to include a statement.

[deborabr 16]

Thanks! I will probably file jointly and ask them to be trated as a resident for tax purposes. In this case I just wanted to confirm if anyone has done that before and mailed it to IRS in Austin, TX as it is saying on IRS website (Form 1040 Addresses for taxpayers who are non-residents file Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA) or should we mail our forms to the office located closer to where we live? This is where I was looking for this information: http://www.irs.gov/uac/Where-to-File-Addresses-for--Taxpayers-and--Tax-Professionals-Filing-Form-1040 Also do I have to fill a W-7 form if I already have a SSN? It is necessary to include copies of passport and other documents to verify my identity and foreign status? Thanks a lot!

[Brian&Ivy 1]

Well, you were F1 most of the year, so even if you possibly lost your F1 status in December, that would not be enough to make you a resident for the year, unless you actually got your green card by December 31. I am not sure what you mean by "resident tax". If you mean the FICA tax (Social Security and Medicare), it is my interpretation that you don't have to go back and pay it (plus the company is responsible for deducting it, not you; so how would you pay it anyway?), but you might want to get some more opinions about this.

Thank you newacct. Our accountant gave us similar suggestions and we took them. We will efile next week. :=)