I have a client who is on a E-2 work Visa from Germany. She has a social security number and has lived here in the US since May. Would she file a 1040 or a 1040NR?
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You are considered a resident alien if you met one of the following two tests for the calendar year:
1.) The first test is the "green card test." If at any time during the calendar year you were a lawful permanent resident of the United States according to the immigration laws, and this status has not been rescinded or administratively or judicially determined to have been abandoned, you are considered to have met the green card test.
2.) The second test is the "substantial presence test."
To meet the substantial presence test, you must have been physically present in the United States on at least:
A. 31 days during the current year, and
B. 183 days during the 3 year period that includes the current year and the 2 years immediately before. To satisfy the 183 days requirement, count:
a. All of the days you were present in the current year, and
b. One-third of the days you were present in the first year before the current year, and
c. One-sixth of the days you were present in the second year before the current year.
June thru Dec = 210 days +
Use form 1040 -
Clarify
SSN or ITIN ??Originally posted by dmcasper View Post
Likely needs to file Form 1040-NR (don't overlook the "EZ" option) on US income.
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Unless there were trips out of the country, living here since May would meet the 183 day substantial presence test. I don't believe the E-2 visa is one of those categories with exceptions.Originally posted by FEDUKE404 View Post
But do check the tax treaty for exceptions.Comment
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I'm not experienced with this, but assuming she is a resident alien (she does meet the substantial presence test), I think she is a "dual status" alien for the year.
If that is the case, a 1040 is filed, BUT has restrictions, including not using the standard deduction.
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