Posted by: Taxman March 14, 2009
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Rekha Ji,
First, does she have a valid social security number? Then there is another requirement "citizen or national" of the US or a country contiguous to the United States (Canada or Mexico). My advise, please consult a CPA near you, $3,000 is a lot of money to get in refund you can afford to spend $500 to get it back. BTW H&R Block is not CPA.
Let me quote you section 1.871-2(b), Income tax regs.,
"An alien whose stay in the United States is limited to a definite period by the immigration laws is not a resident of the United States within the meaning of this section, in the absence of exceptional circumstances."
If you plan to hire a CPA, please ask him/her to look into, among other provisions, "LTR-RUL, UIL NO. 871.01-05 Tax on nonresident alien individuals, Resident v. nonresident alien, Forign students, Letter Ruling 5404094830A, (Apr. 09, 1954)" which rules that a foreign student studying in the United States for a degree which requires temporary residence in the United States for a minimum of two years will be classified, for Federal incoem tax purposes, as a resident alien (Rev. Rul. 54-87, I.R.B. 1954-10, 9).
Hope I am not confusing you, as it is confusing for sure!
Sincerely,
Taxman
First, does she have a valid social security number? Then there is another requirement "citizen or national" of the US or a country contiguous to the United States (Canada or Mexico). My advise, please consult a CPA near you, $3,000 is a lot of money to get in refund you can afford to spend $500 to get it back. BTW H&R Block is not CPA.
Let me quote you section 1.871-2(b), Income tax regs.,
"An alien whose stay in the United States is limited to a definite period by the immigration laws is not a resident of the United States within the meaning of this section, in the absence of exceptional circumstances."
If you plan to hire a CPA, please ask him/her to look into, among other provisions, "LTR-RUL, UIL NO. 871.01-05 Tax on nonresident alien individuals, Resident v. nonresident alien, Forign students, Letter Ruling 5404094830A, (Apr. 09, 1954)" which rules that a foreign student studying in the United States for a degree which requires temporary residence in the United States for a minimum of two years will be classified, for Federal incoem tax purposes, as a resident alien (Rev. Rul. 54-87, I.R.B. 1954-10, 9).
Hope I am not confusing you, as it is confusing for sure!
Sincerely,
Taxman