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.
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