If she you still meet
the Substantial Presence Test (SPT), she would be considered a US resident alien for all of 2015 and
would file as such reporting worldwide income for the entire year.
Please refer to this US Tax Guide for Aliens for additional information about visa exemptions
and the various filing requirements.
If she is considered a dual citizen during her last year of US residency, then she would only need to report any US source income during the part of the year that she was considered a nonresident alien.
TurboTax does not support dual status alien filings.
Since she worked remotely in India during the time that she received this income reported on a 1099-MISC, this income will be considered foreign sourced because the sourcing of remote work is where the work is performed.
Therefore, she will need to report this addition 1099-MISC as self-employment income on her US income tax return if considered a full year US resident but may not have to include this income if she is considered a nonresident alien when this income was earned.
To
enter this 1099-MISC in TurboTax Online or Desktop, please follow these
steps:
- Once
you are in your tax return, click on the “Federal Taxes” tab
("Personal" tab in TurboTax Home & Business)
- Next click on “Wages &
Income” ("Personal Income" in TurboTax Home & Business)
- Next click on add more income
“I’ll choose what I work on” (jump to full list)
- Scroll down the screen until
to come to the section “1099-MISC and Other Common Income”
- Choose “Income from Form
1099-MISC” and select “start’
