I am visiting the United States on an H-1b visa, and my spouse is visiting on an H-4 visa. What is my residency status for tax purposes?
You are not exempt from the substantial presence test unless you are present in the United States on an F, J, M or Q visa. Therefore, you are a U.S. resident in the current year for tax purposes if you meet the substantial presence test (see the previous question), beginning on the first day you are present in the United States. You are not considered present in the United States while you are here on an F, J, M or Q visa. If you meet the test and have been in the U.S. on an H-1B visa for the entire calendar year, you are a full-year resident for U.S. tax purposes. As a resident taxpayer you must report, for U.S. tax purposes, your worldwide income. You are also eligible to claim all deductions and credits available to U.S. citizens. (However, to claim the Earned Income Credit, you and all members of your family must have Social Security numbers enabling you to work.) You can file Form 1040, 1040A or 1040EZ, whichever is applicable to your situation, and if you are married you can file
You are not exempt from the substantial presence test unless you are present in the United States on an F, J, M or Q visa. Therefore, you are a U.S. resident in the current year for tax purposes if you meet the substantial presence test (see the previous question), beginning on the first day you are present in the United States. You are not considered present in the United States while you are here on an F, J, M or Q visa.
Related Questions
- I am visiting the United States on an H-1b visa, and my spouse is visiting on an H-4 visa. What is my residency status for tax purposes?
- Can my spouse or children attend school if they are in the United States in H-4 visa status?
- Can my spouse or children work if they are in the United States in H-4 visa status?
