If a person is in this country on an Education Visa and he did not have to file a tax return in 2006 but now files for 2007, can he claim the 2006 Education expenses as well in the tax return for 2007?
Please confirm - if he meets the "substantial presence test," he does not have to file a 1040NR or 540NR (for Califonia), correct? He does not have a green card.
Thank you.
No, and citizenship/visa status has nothing to do with the answer. Benefit from education payments made in 2006 must be claimed on a 2006 return.
We had a discussion of this recently. Students are, by definition, nonresident aliens and, if required to file, file a 1040-NR. The residency issue for a state return is different. See the California instructions for the 540.
See
But if you receive salary from TA or RA, is that US source income taxed at the favorable rate? If you work at the local gym, is that also US source income?
If you did file a wrong form (1040 when you should have done 1040NR), what is the statute of limitations?
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