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I came to US in 2014 on F1 and started F1-OPT in July, 2015. 3 months later, I started my H1B in October and I'm still single. It's pretty complicated and according to my research, I have these two options:

  1. Filing as Non-Resident. But by doing so I'm not sure if I can use the treaty between my country.
  2. Filing as Dual-Status after making the first year choice. I think I can use the treaty in the first part of dual status, i.e. before October. But what other benefits would this provide?

Besides, I have one more question. Since I just graduated in May, 2015, am I eligible to claim education credit? I didn't see it on Pub 519.

littleadv
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hugh
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1 Answers1

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Filing as Non-Resident. But by doing so I'm not sure if I can use the treaty between my country.

You can use the treaty only for the period for which you file as non-resident.

Filing as Dual-Status after making the first year choice. I think I can use the treaty in the first part of dual status, i.e. before October. But what other benefits would this provide?

That is correct, you can still use the treaty for the portion of the year you report as non-resident.

You should calculate both ways and file the one with the most benefits to you.

Keep in mind that if you're filing dual-status, then you need to report your worldwide income, file FBAR, etc, for the period you report as resident. If you file as non-resident - you don't.

Since I just graduated in May, 2015, am I eligible to claim education credit? I didn't see it on Pub 519.

See pub. 970.

littleadv
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