taxation following green card application

[kit75]

What is the name of your state?
District of Columbia

Here is my situation.

I am visiting research fellow currently working for US governmental agency and I got one tax question. Would you please answer it?
I am a citizen of Ukraine working in US for the fourth year now. I was a resident of Ukraine on my arrival to US in 2002. Although I already met IRS substantial presence test, I still entitled to claim the benefits of US/Ukraine tax treaty. According to the exception to the savings clause to the article defining the residence I am to file 1040NR and 8833 form as a nonresident tax-exempt alien until the end of 5 full year of my fellowship period. My question is: ?In case I start my immigration process to US, say, in October 2005 applying for a green card do I need to file 1040 form as a RESIDENT ALIEN for the WHOLE 2005 year, or I need to file 1040NR for January-September 2005 as a NONRESIDENT ALIEN and 1040 form for October ? December 2005 as a RESIDENT ALIEN. My green card application is STILL PENDING so, may I claim tax exemption according to US/Ukraine tax treaty for any period of 2005?

Many thanks in advance and happy New Year

 

[Snipes5]

If you have a pending Green Card application, it is in your best interest NOT to attempt to benefit from a treaty provision. That's a bit like trying to have your cake and eat it too, and it makes the immigration people quite unhappy.

Filing dual status MAY be okay, but I wouldn't want to do anything that would even remotely raise the ire of immigration.

There are others here who can give you a more specific answer.

Snipes