This also means that while you get the benefits of MFJ filing, your refund may be delayed because IRS' limited resources to handle mailed returns. Person is a Citizen or Legal Permanent Resident of the United States, chances are they do not have a tax return or foreign account and asset reporting requirement in the US. Complete the substantial presence test table in Part B below (if applicable) and. As noted earlier, because this attachment is not supported as part of the normal attachments, you have to print, sign/date your return, attach this letter and then file by mail.

In order to qualify the test, the foreign national should be physically present in the United States for at least: 31 days during the current year, and. The request to be treated as a resident for tax purposes ( if he/she already has a tax id - ITIN or SSN ) is a letter requesting such treatment, signed and dated by both you and your spouse. The Substantial Presence Test helps determine if nonresident aliens should be treated as residents for tax purposes. You will be considered a resident for tax purposes if you meet the Substantial Presence Test for the previous calendar year. Substantial presence test is a test defined by the IRS to determine if a foreign national qualifies as a resident alien or a U.S resident for tax purposes. As a resident for tax purposes, world income of the person comes under the purview of the US taxes.

Thus for your spouse on requesting to be treated as a resident for tax purposes for the year, would mean the termination of the exempt status and counting the days present towards SPT. A person on F-1 generally is allowed five calendar years of exempt status. Status here means exempt from counting days present in the USA for substantial presence test.