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Visitor II

Filing as a Non Resident Alien on OPT - but do not pass substantial presence test

My company did not withold FICA taxes on the assumption I am Non-Resident Alien. However, I fail the substantial presence test, as I have been in the US for more than 5 calender years.

1. I arrived in US in 2012, and have filed taxes as Non-Resident alien for 2012-2016

2. For tax year 2017 I am considered Tax resident as I have crossed 5 calender years in F1

3. I am presently on F1-OPT and have not applied for immigrant visa

4. Under these circumstances, I want to file 1040NR-EZ under the "The Closer Connection Exception to the Substantial Presence Test for Foreign Students" rule of the IRS.

https://www.irs.gov/individuals/international-taxpayers/the-closer-connection-exception-to-the-subst...

 

5. The reason I want to file as Non-Resident Alien is that my company did not withold FICA taxes. 

 

So to file as Non Resident Alien, do I just need to attach form 8843, or do I need to attach any other documents as well? Any advice would be very helpful.

2 Comments
Catalyst V

Filing as a Non Resident Alien on OPT - but do not pass substantial presence test

You will need to attach proof of your close connection to the foreign country

Catalyst V

Filing as a Non Resident Alien on OPT - but do not pass substantial presence test

You will need to attach proof of your close connection to the foreign country. If you do not meet the SPT, you would not have to try to use the close connection to a foreign country, however. If you were in the US 183 days or more in 2017, you do meet the test.