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The exclusion is an election. Taxpayers may claim the exclusion only if they file IRS Form 2555 or Form 2555-EZ. The form must be attached to a timely filed U.S. Individual Income Tax Return (IRS Form 1040) for the first year of election, or an amended timely filed return. IRS regulations allow the election with late-filed returns in some cases ...
Some aliens may, under some circumstances, elect to file "dual-status" returns, treating part of their tax year as being in nonresident status and part of it in resident status. [ 5 ] [ 17 ] [ 18 ] In order to be able to elect to file as a dual-status alien, an individual must meet both of the following requirements:
For filing the regular tax return, in addition to the standard Form 1040, there are currently three variants: the 1040-NR 1040-SR, and 1040-X. Form 1040X, 2011. Form 1040-NR is used by taxpayers who are considered "non-resident aliens" for tax purposes. Form 1040-SR may be used by taxpayers who are 65 or older.
The GCT is used alongside the Substantial Presence Test; specifically, an alien is considered a "resident for tax purposes" if they pass either the GCT or the Substantial Presence Test. [2] Residency for income tax purposes is different than immigration purposes, i.e. an individual may be considered a resident for income tax purposes, but non ...
Foreign non-resident persons are taxed only on income from U.S. sources or from a U.S. business. Tax on foreign non-resident persons on non-business income is at 30% of the gross income, but reduced under many tax treaties. These brackets are the taxable income plus the standard deduction for a joint return. That deduction is the first bracket.
The IRS Direct File program, which lets taxpayers file their federal income tax return directly with the IRS for free, is doubling its reach to 25 states for the 2025 tax season, up from 12 states ...