H1-B VISA

[HOPE2]

Hi to all,

Client become H1-B visa on 13/11/2023. She were in the U.S. for 49 days in 2023 and 365 days in 2024.

Client can choose First-year choice and as I know, as resident for 2024. For this part: 

Resident at end of year

You must file Form 1040, U.S. Individual Income Tax Return, if you are a dual-status taxpayer who becomes a U.S. resident during the year and who is a resident of the U.S. on the last day of the tax year. Write "Dual-Status Return" across the top of the return. Attach a statement to your return to show the income for the part of the year you are a nonresident. You can use Form 1040NR, U.S. Nonresident Alien Income Tax Return as the statement, but be sure to write "Dual-Status Statement" across the top,

I am confused that I should file 1040NR as statement and attach to 1040 (2024) or as dual status I should file two tax return one 1040-NR and the other 1040 separately and then attach 1040-NR to 1040?

Also, client does have 1095-A  and a W-2 for 2024, so I am supposed to file two returns how do I split them between two returns? 

Thanks for your help 

[Terry53029]

Generally, an alien in H-1B status (hereafter referred to as “H-1B alien”) will be treated as a U.S. resident for federal income tax purposes if he or she meets the Substantial Presence Test. The test is applied on a calendar year-by-calendar year basis. It looks your client meets the substantial Presence test.

The number of days present in the United States during the current year plus (+)1/3 of the days present in the United States during the 1st non-exempt year preceding the current calendar year plus (+)1/6 of the days present in the United States during the 2nd non-exempt year preceding the current calendar year.

your client current year 365 +0 + 8 = 373 days present in the last three year look back which is over 183 days.

[sjrcpa]

For a dual status return you file the 1040 and 1040NR together. Do Not file them separately.

[TaxGuyBill]

None of that applies to 2024.  As Terry said, they are a full year Resident.

The First-Year Choice and all of that other gibberish is if they make that election for 2023, then the 2023 return would have all of that.

[HOPE2]

Thanks for help @TaxGuyBill @Terry53029 Sorry about that, she called me said 13/11/2024 her status has been changed from F1 visa to H1-B and has a W-2 and 1095-A, so should file 1040NR, and since will stay 365 for 2025 in the U.S. can choose First-Choice but my problem is about 1095-A and how to file 1040-NR along with 1040!? what can I do with 1095-A and her W-2 in this process?