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  1. Did you apply for a extension? I am also in a same situation 180 day in 2014. I just filed the extension . Do we get any form of response from IRS for accepting extension?

  2. @John,

    Thanks. I will pull this up today and look at it, making the necessary corrections as needed. I really appreciate it. I don’t know what it is about tax people and their personalities, but I love getting details pointed out to me and fixing them. It’s hard to get things right and when people see stuff I missed — that’s really helpful.


  3. Dear Phil,

    I believe the information provided may be misinterpreted by other as this election does not allow an individual to file as a full year resident, i.e. Form 1040. What this election of 7701(B)(4) does allow the individual is become a Dual Status as oppose to a Nonresident so they able to claim additional deduction such as mortgage interest and real estate tax. This election does not allow an individual who is a nonresident and would of filed a Form 1040NR to instead file as a full year tax resident and Form 1040 as you have mentioned above. This election only allow the nonresident individual to elect to be a resident from the date they meet the 31 consecutive day test and 75% as well as SPT in the following year. Please update your information as this is giving misleading information.


  4. Dear Phil,

    I was rambling through web pages and IRC laws until I found this one. I really like to thank you for the effort you have put in for whoever needs this.

    I am in the same situation that you have described. Was for 173 days continuously in US in 2014 and now I am getting way less refunds than I should have got if I were a resident alien. I am planning to file for extension. Hope that I am able to do that without paying any hefty professional fee.


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Tax laws change over time, and the information in this post above may be less accurate today than it was at the time of the last revision. This post is not tax advice for your specific situation. Please contact an international tax professional to get personalized advice for your situation.