Sometimes it would be better for a nonresident alien to be considered a resident alien for tax purposes. Can they choose to be treated this way if it benefits them?
No, a nonresident for tax purposes cannot be considered a resident for tax purposes unless s/he is married to a U.S. citizen or permanent resident. In that case, the individual can elect to file a joint return and be treated as a resident for tax purposes. The only exception is students and trainees from Barbados, Hungary and Jamaica, who may elect to be treated as residents for tax purposes regardless of their marital status. For additional information, see IRS Publication 519, U.S. Tax Guide for Aliens.
Related Questions
- Sometimes it would be better for a nonresident alien to be considered a resident alien for tax purposes. Can they choose to be treated this way if it benefits them?
- Sometimes it would be better for a student to be considered a resident alien for tax purposes. Can they choose to be treated this way if it benefits them?
- Is the Individual a U.S. Resident Alien or Nonresident Alien for Tax Purposes?
