1040 or 1040NR

[NotEasy]

A foreigner who worked in the US in 2012. He does not pass neither the physical presence test nor the green card test.

Under this situation, does he have to use Form 1040NR? Can he elect to file as a US resident and use Form 1040 (and report his world wide income)?

[FEDUKE404]

Sounds like NR

A foreigner who worked in the US in 2012. He does not pass neither the physical presence test nor the green card test.

Under this situation, does he have to use Form 1040NR? Can he elect to file as a US resident and use Form 1040 (and report his world wide income)?

The double negative threw me off a bit, but from your question it sounds as if the person is (by definition) not a resident, perhaps on a student visa?

What about any other income/assets from his/her original country?

In any case, I think you are likely looking at a Form 1040NR scenario for the US income.

FE

[NotEasy]

The double negative threw me off a bit, but from your question it sounds as if the person is (by definition) not a resident, perhaps on a student visa?

What about any other income/assets from his/her original country?

In any case, I think you are likely looking at a Form 1040NR scenario for the US income.

FE

I am sure he can use 1040NR since he does not pass either test.

My question is, as a foreign national who works in the US, can he elect to file as a US resident and use Form 1040 (of course he will have to report his world-wide income in this way)?

[mactoolsix]

I am sure he can use 1040NR since he does not pass either test.

My question is, as a foreign national who works in the US, can he elect to file as a US resident and use Form 1040 (of course he will have to report his world-wide income in this way)?

A non-resident alien may file MFJ ONLY if married to a US citizen or a resident Dec 31.