itonewbie
Level 15

The filing requirements differ depending on whether your client is a long-term resident and, if so, whether your client is a covered expatriate.  If either is true, the return should be mailed to Philadelphia, PA 19255-0049 rather than the usual address.  Unless your client is mailing the return within the US by USPS, PDS should always be used as proof of mailing would otherwise not be recognized by the IRS; delivery addresses for PDS are different but correspond to the regular service centers.

As for 1040, it should not be separately filed.  It is actually a statement that supports the 1040NR return.  It would appear to me that you may not have prepared the return correctly and may not be familiar with the reporting requirements for expatriation.

You may like to spend more time studying the relevant materials before reviewing the return again or consider farming it out to someone who specializes in expatriate/foreign national taxation.

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Still an AllStar

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