I transfered from F-1 to H-1b August 2003, as well as my wife from F-2 to H-4. We seem to be able to file as Dual Status. With regard to Page 9, Publication 519, I have three questions：
1。 Since by April 15, 2004, I can't meet the substantial presence test for 2004，should I request an extention of time for filing until I have met the test?And do I need to attach a statement to Form 1040 to make the first-year choice?
2. It seems my wife and I can choose to be treated as RA for the entire year since both of us were NRA at the beginning of the tax year and RA at the end the tax year. So which is better, filing as DS and using the $5000 treaty or filing as RA and ignoring the treaty? By the way, does the $5000 apply to the gross income, the taxable income, or the tax?
3. I have read your previous answer to a similar case, in which you suggested the person to file as DS. That is, she would file 1040NR for the first 8 months, using the treaty, and file 1040 for the remaining 4 months. Furthermore, you mentioned she could apply STD Deduction proportionally, i.e. $4750*4/12. I wonder where you found the provision for the calculation.
Thanks for your patience. Appreciate your help.
1。 Since by April 15, 2004, I can't meet the substantial presence test for 2004，should I request an extention of time for filing until I have met the test?And do I need to attach a statement to Form 1040 to make the first-year choice?
2. It seems my wife and I can choose to be treated as RA for the entire year since both of us were NRA at the beginning of the tax year and RA at the end the tax year. So which is better, filing as DS and using the $5000 treaty or filing as RA and ignoring the treaty? By the way, does the $5000 apply to the gross income, the taxable income, or the tax?
3. I have read your previous answer to a similar case, in which you suggested the person to file as DS. That is, she would file 1040NR for the first 8 months, using the treaty, and file 1040 for the remaining 4 months. Furthermore, you mentioned she could apply STD Deduction proportionally, i.e. $4750*4/12. I wonder where you found the provision for the calculation.
Thanks for your patience. Appreciate your help.
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