Mexican - US resident

[Barb]

Do I file the 1040 for a Mexican that is living and working in the US for the past year?

[tacksman]

Mexican US Resident

Do I file the 1040 for a Mexican that is living and working in the US for the past year?

If he has a SSNO/ITIN and Green Card or substantial presence (183 days this year) you can file as resident. If no Green Card and he doesn't have 183 days this year but at least 30 there is a formula that goes back and takes in the days of this year and the last 2.

If he does not have SSNO or ITIN and meets the other quals, He can actually apply for an ITIN with the return you are filing (W7 I believe). He should not have been working without one or the other.

[Chief]

If he is a naturalized citizens,

file a 1040. If he is a green card, a resident alien, file 1040. If not then file a 1040 NR. Be certain that his SSN is legit. Does he even have one? You have to be careful of these. You will find out when you efile the return.

[Barb]

Yes, he has SSN...starting w/ 975....

I suppose its legal. He is working and has bought a franchise.

[Koss]

Nonresident alien--NOT

file a 1040. If he is a green card, a resident alien, file 1040. If not then file a 1040 NR. Be certain that his SSN is legit. Does he even have one? You have to be careful of these. You will find out when you efile the return.

Many aliens who are in the USA unlawfully, with no SSN, can and should file a regular Form 1040.

They are nonresident aliens who are "considered resident aliens for tax purposes."

Based on your last post, your client appears to be a genuine resident alien. But if you aren't sure, you'll need to ask him.

Pub. 519 has a detailed explanation of how, and why, an illegal alien may be "considered a resident alien for tax purposes." It is usually driven by the length of time they have been in the USA.

Burton M. Koss
koss@usakoss.net