Don't forget about tax treaties! Depending on your home country, there might be specific provisions in a tax treaty with the US that affect your filing status or provide certain exemptions. These can override the general rules sometimes. What country are you from?

Sweden has a favorable tax treaty with the US! Under Article 20 of the US-Sweden tax treaty, students and trainees (including researchers) can exclude up to $5,000 of their income from US taxation, and in some cases even more depending on the source of funding. Since you're a J1 researcher from Sweden, you should definitely look into claiming treaty benefits using Form 8833. This could potentially save you money regardless of whether you file 1040 or 1040NR. The treaty provisions might also affect your residency determination. I'd recommend reviewing IRS Publication 901 which covers the US-Sweden tax treaty specifics, or consulting with a tax professional who understands international tax treaties. Given the complexity with your exempt individual status AND potential treaty benefits, it might be worth getting professional guidance to make sure you're optimizing your tax situation.

One thing nobody's mentioned yet - if you're paying a large amount, check your credit card limits before trying to use Pay1040! I tried to pay my $14,000 tax bill with my credit card (wanted those sweet travel points) but got declined because it exceeded my single transaction limit, even though my overall credit limit was higher. Had to call my credit card company to get temporary approval for the large transaction. Also, calculate the processing fee before deciding - on larger amounts, the 1.87% can add up quickly.

For what it's worth, I've used both EFTPS and Pay1040 multiple times. EFTPS is better for planned payments (like quarterly estimated taxes) since you can schedule them in advance. Pay1040 is better for last-minute payments when you need it to process immediately. If you plan to make any future tax payments (like if you're self-employed), it's worth registering for EFTPS now anyway, even if you use Pay1040 for your current payment. That way you'll be all set up for next time without the waiting period.

One thing nobody mentioned - if you have foreign bank accounts over $10,000 combined at any point during the year, you might need to file an FBAR form (FinCEN Form 114), even if you don't need to file a tax return. This is separate from the tax filing and has different rules.

Just want to add another perspective here - I moved from Ireland on an H1B in November 2023 (so similar dual status situation) and had zero US income during my brief resident period. I didn't file anything for 2023 and never heard from the IRS. However, what I wish I'd known then is that establishing good recordkeeping from day one is really important. Even though you don't need to file, I'd recommend keeping documentation of your arrival date, visa type, and evidence that you had no income during the resident portion. This becomes useful context when you file your first full-year return in 2025. Also worth noting - if you're planning to apply for citizenship eventually, having a clean compliance record from the start (even if it's just documentation showing you correctly determined no filing was required) can be helpful during the naturalization process. The USCIS sometimes asks about tax compliance history.

Quick tip: Download the Stride app to track your mileage automatically. I drive for multiple apps and it's been a lifesaver. Just hit "start work" when you begin and "end work" when you're done. At tax time, it gives you a report with all your business miles and the deduction amount.

I totally understand the frustration! I went through the same confusion with my gig work taxes last year. Here's what I learned that might help: Your W-2 income and 1099 gig work are reported separately - don't try to combine them. The W-2 goes on the main 1040 form, and your gig income goes on Schedule C where you can deduct your business expenses. For your mileage, you're on the right track! You can deduct either actual vehicle expenses OR the standard mileage rate (currently $0.655 per mile for 2023). Since you tracked 15,600 miles, that's about $10,218 in deductions, which is substantial. Don't stress too much about making mistakes - the IRS typically sends letters first if there are issues, not immediate bank account seizures. They actually want to help you get it right. One thing that saved me: keep detailed records of everything. Besides mileage, you might be able to deduct things like phone bills (business portion), car washes, parking fees, and even some supplies. The key is having documentation. Have you considered using tax software specifically designed for gig workers? It can walk you through Schedule C step-by-step and make sure you don't miss any deductions. Much less stressful than trying to figure out the forms manually!

This thread has been incredibly helpful! I've been handling oil and gas partnerships for about 3 years and have always felt uncertain about the proper reporting method. Reading through everyone's responses, I'm realizing I need to make some adjustments to my approach. I've been treating most royalty income as business income on page 1 of Form 1065, mainly because I was concerned about potential IRS challenges. But after seeing the references to Rev. Rul. 69-38 and the clear distinction between passive royalty collection versus active operations, I think I've been subjecting my clients to unnecessary self-employment tax. My question is about the transition - for partnerships where I've been reporting royalty income on page 1 in prior years, is there any issue with changing the treatment to Schedule K portfolio income in the current year? Do I need to file any amended returns for prior years, or can I just make the change going forward with proper documentation? Also, for those who've had IRS examinations on these returns, have you found that having detailed supporting statements really makes a difference in avoiding adjustments? I want to make sure I'm protecting my clients while taking the most beneficial tax position.

This has been an incredibly educational thread! As someone relatively new to partnership taxation, I've been struggling with mineral royalty reporting and this discussion has really clarified things for me. One area I'd love more insight on is the documentation aspect. Several of you mentioned including detailed supporting statements, which makes perfect sense for defending the position. But I'm wondering about the practical mechanics - do you attach these as separate PDF schedules to the electronic filing, or do you include them as text in the "Additional Information" sections of the tax software? Also, I'm curious about how you handle the partnership agreement language. Do you recommend that clients include specific language about the passive nature of royalty activities in their partnership agreements, or is this more of a facts-and-circumstances determination based on actual operations? Finally, for those dealing with multiple properties across different states, do you find any states have particularly aggressive positions on partnership-level taxation of royalty income that might influence the federal reporting strategy? Thanks to everyone who has shared their expertise here - this is exactly the kind of real-world guidance that makes all the difference in building confidence with these complex returns!