Subject: Be Consistent

From: [email-masked]
Date: Fri, 11 Mar 94 10:15:24 CST

>   [email-masked] wrote:
>   I read Publication 519 and it stated:
>   You are a resident for tax purposes if you are a lawful permanent resident
>   of the United States AT ANY TIME during the calender year.
>   I also read this on 1040NR on the section of GC test.  When 1040NR talked
>   about dual-status, it explicitly said that dual-status does not apply to
>   those who pass the two test(see the begining of the section for dual-status).

	This may not be true, it is conflicting with what Pub. 519
has defined. You may have to double check the exact wording in 
both place carefully.

YSZ

>   Don't you think that exclude CSPA from filing 1040NR?

	CSPA STUDENTS (not others) should only meet GC test, but not the 
substantial presence test. (see earlier post "dual status or resident alien")	

>  Do you know if scholarship is still nontaxable when filing 1040NR?

	As has been discused in the lads net, it is a risk business. Take
your own responsibilty. BUT, if you claim RA as nontaxable SCH on 1040NR, 
be sure you report the rest as scholarship too on 1040.
	It is just a self-consistent issue, not a safe-shelter. Risk is still
yours.

YSZ