Q: Should I use the 1040 or the 1040NR?
What is the appropriate tax form to use when filing taxes as an applicant with an ongoing green card application? Should I use the 1040 or the 1040NR?
A:
You should use the 1040 form if you are considered a resident alien for tax purposes. This generally applies if you meet the Substantial Presence Test, which involves being physically present in the U.S. for at least 31 days during the current year and 183 days during the three-year period that includes the current year and the two years immediately before that. If you have applied for a green card and meet these criteria, you are likely to be considered a resident alien.
On the other hand, the 1040NR form is designed for non-resident aliens who need to report income earned in the U.S. If you do not meet the criteria for the Substantial Presence Test, you might need to use this form instead. It's important to assess your situation each year, as your tax obligations may change based on your residency status and the time you've spent in the U.S.
If you are uncertain about your status or which form to use, it would be wise to consult with a tax advisor or refer to the IRS guidelines. They can provide more personalized advice based on the specifics of your situation, such as your green card application status and your presence in the U.S. during the relevant tax year. This will help ensure you comply with U.S. tax laws while your green card application is pending.
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