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Itemized Deductions Schedule-A


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Old 03-10-2014, 03:30 PM
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1040NR or 1040

Hi,

I came to USA on H1B visa for the first time on 5th Aug, 2013. I would like to know if I can file for a Resident return as I am planning to stay in USA for next 6-8 months.

Also, in case I need to file for a non resident return, what are the things I can claim in Itemized deductions (as NR return, we can not have standard deductions)?

Since I am getting salary from my employer, can the things like Rent be claimed as itemized dedcution?

Thanks,
Guru



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Old 03-10-2014, 09:54 PM
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Originally Posted by guravneet View Post
Hi,

#1;I came to USA on H1B visa for the first time on 5th Aug, 2013. I would like to know if I can file for a Resident return as I am planning to stay in USA for next 6-8 months.

#2;Also, in case I need to file for a non resident return, what are the things I can claim in Itemized deductions (as NR return, we can not have standard deductions)?



#3;Since I am getting salary from my employer, can the things like Rent be claimed as itemized dedcution?

Thanks,
Guru
#1;Are you married?/ or single?? As you entered the US after July 2nd during the tax year 2013, you cannot meet the SPT and may file as a non-resident alien, but also MAY file a dual-status tax return under the First Year Choice. The First Year Choice option requires that you be in the US for at least 31 days in a row in 2013 AND be present in the US for at least 75% of the number of days from the beginning of your 31 consecutive day period and ending with the last day of 2013. You will also have to file a statement with your return concerning the First Year Choice. You must wait until you meet the SPT ,for 180day test, for 2014 before you can file, which means you might have to wait until late June of 2013 before you can file, but the benefits of filing dual-status instead of filing as a non-resident alien may be worth it.HOWEVER, if you are married and your wife is with you on a H-4 visa, you can both choose to be treated as resident aliens, regardless of whether you entered the US before or after July 3rd.As you arrived after July 2nd,2013, you would have to use the First Year Choice option (and file the First Year Choice statement), then meet the requirements for choosing to file as a resident alien as well. These requirements are:Be a non-resident alien at the beginning of the year. Be a resident alien at the end of the tax year.
• Be married at the end of the year.• Your spouse must join you in this choice.

#2;correct as , may claim some itemized deductions, i.e, state taxes paid, charitable contribution orcasualty and theft losses, and miscellaneous deductions etc. on SCh A of 1040NR

#3;I do not think so; You do not get standard deductions-- only itemized deductions. You can claim moving expenses if not reimbursed by your employer



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