| 1040NR. You did not "enter" the US for purposes of the substantial presence test until you got the H1B visa & there weren't enough days after 8/1/2002 for you to meet the 183 day test. Therefore you were a non-resident all year.
You can elect to be treated as a resident for the latter part of 2002 *after* you meet the substantial presence test in 2003. You would then file a dual status return (1040 return + 1040NR Statement). This would only be useful if you're married and the MFS filing status hurts you, or if you have itemized deductions that are allowed on a 1040 Sch.A but not on a 1040NR page 3. (You do not get to take the standard deduction even if you file dual status.)
Also, get Pub 901 from the IRS -- it has highlights of the US-India tax treaty. You may be able to exclude part of your income before or after your visa status changed.
Please note: this answer changes if you got your F1 visa in 1996 or earlier.
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This post does not constitute legal advice, nor does it create an attorney-client relationship. Postings are based only on the information provided and you should consult an attorney in your area before relying on information contained in this post.
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03-12-2003, 09:51 AM
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