Can citizens file non-resident tax return for federal tax purpose?

Where did you get this 'No' from?

Citizens can always file 1040NR (non-resident) and is entitled of the first $80,000 exemption.

The requirement to file 1040NR is listed in the form. Just check and see if you meet the requirement.
 
chinabee said:
Citizens can always file 1040NR (non-resident) and is entitled of the first $80,000 exemption.

The requirement to file 1040NR is listed in the form. Just check and see if you meet the requirement.

This is completely incorrect. By definition "for tax purposes an alien is an individual who is not a U.S. citizen. Aliens are classified as nonresident aliens and resident aliens". This is the first line of the Introduction in the IRS publ 519, "U.S. Tax Guides for Aliens". Only nonresident aliens can file 1040NR "the Non-resident Alien U.S. tax return".
The instructions to 1040NR say the same thing, although not very clearly:
"If you are not a citizen of the United States, specific rules apply to determine if you are a resident alien or a nonresident alien for tax purposes".
 
PR overseas for 2 years on Re-entry permit- tax status is...?

baikal3 said:
This is completely incorrect. By definition "for tax purposes an alien is an individual who is not a U.S. citizen. Aliens are classified as nonresident aliens and resident aliens". This is the first line of the Introduction in the IRS publ 519, "U.S. Tax Guides for Aliens". Only nonresident aliens can file 1040NR "the Non-resident Alien U.S. tax return".
The instructions to 1040NR say the same thing, although not very clearly:
"If you are not a citizen of the United States, specific rules apply to determine if you are a resident alien or a nonresident alien for tax purposes".

If a PR goes overseas for a full year and thus spends more than the minimum to be qualified as "resident alien" and thus files as non-resident alien does he/she then loose their green card?? I have read that if does that they loose their green card. I would appreciate a calirification.
thanks!
 
brb2 said:
If a PR goes overseas for a full year and thus spends more than the minimum to be qualified as "resident alien" and thus files as non-resident alien does he/she then loose their green card?? I have read that if does that they loose their green card. I would appreciate a calirification.
thanks!

I am not absolutely sure about this, but
my best understanding is that the answer is yes, you will most likely lose your PR status if you file a 1040NR form. Here is why I think that.

1) At the USCIS page about maintaining your PR status
http://uscis.gov/graphics/howdoi/PermRes.htm#respon

it says:
"You may be found to have abandoned your permanent resident status if you:
...Declare yourself a “nonimmigrant” on your tax returns"

2) page 3, 1040NR instructions says: "you are a resident for tax purposes if for
any part of the year you are a lawful permanent resident of the U.S."

This means that a PR is not allowed use the 1040NR form.


Now it may seem that in 1) filing 1040NR is not the same as "declaring yourself a non-immigrant". However, in 1040NR question D on page 5 asks for "your current nonimmigrant status". So if you file 1040NR, you would have to declare yourself to be in some non-immigrant status, such as F-1, H-1, etc, that is, to declare yourself to be a non-immigrant.
 
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