Green card holder filing tax return using 1040NR with 8833 attached?

Question

An IRS web page says that a dual resident taxpayer can file tax return using 1040NR with 8833. See:

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I wonder if this is true for me, a green card holder living in my own country, Japan, which has a tax treaty with U.S. I am a Japanese national. The US-Japan tax treaty, I understand, also has a "saving clause". In general, I understand that the saving clause prevents most of the dual resident taxpayers from using treaty benefits. See Treaty Benefits for Resident Aliens in

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I wonder if I can still file tax return using 1040NR with 8833 as the IRS web page says.

(I am reposting this message by deleting the old one since the IRS web page did not show correctly. I have to say thank you for those who already gave me answers which were probably deleted too.)

removeps-groups · Accepted Answer

That page says to look at the treaty to see if it overrides the usual way of definining a US resident. The treaty is at:

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9530,00.html Article 4, section 2 may allow you to be treated as a non-resident of Japan. However, I'm no expert on this, and maybe you can use the services of the pros at

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Notwithstanding the provisions of paragraph 1, an individual who is a United States citizen or an alien lawfully admitted for permanent residence in the United States under the laws of the United States shall be regarded as a resident of the United States only if the individual: (a) is not a resident of Japan under paragraph 1; (b) has a substantial presence, permanent home or habitual abode in the United States; and (c) for the purposes of a convention or agreement for the avoidance of double taxation between Japan and a state other than the United States, is not a resident of that state.

Green card holder filing tax return using 1040NR with 8833 attached?

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