I came to US in July 2018 along with my spouse. We have been here only for 5 months and 20 days. How should I file this year? =================unless
You meet either the Green Card Test or the Substantial Presence Test, then you are a nonresident alien;since you came to us after july 1st , 2018,
You need to file 1040nr/1040nr-ez. Nonresident aliens are generally subject to U.S. income tax only on their U.S. source income. you are subject to 2 different tax rates, one for effectively connected income, and one for fixed or determinable, annual, or periodic income.Effectively connected income is earned in the U.S. from the operation of a business in the U.S. or is personal service income earned in the U.S. such as wages or self-employment income or etc. It is taxed for a nonresident at the same graduated rates as for a U.S. person.
FDAP income is passive income such as interest, dividends, rents or royalties. This income is taxed at a flat 30% rate, unless a tax treaty specifies a lower rate
Should I do a dual status with a Jan to June as NR and rest as Resident or can I make a ? choice to file as resident ? for 2018===============> as mentioned above. if a person who is not a U.S. resident does not show "substantial presence" in the U.S. by living in us for 31 days in the current year or 183 days during a 3-year period that includes the current year then that person is considered a nonresident alien |