I entered the United States as an F-1 student for the first time in December of 2002. It is now 2007. Am I a resident or nonresident alien?
As an F-1 student (or family member), you were exempt from the substantial presence test for determining U.S. tax residency for the first five calendar years you were present in the United States. A calendar year is counted for any part of a calendar year you were present in the United States. That means you were considered a nonresident alien during that period because you were an “exempt individual.” Because 2007 is your sixth calendar year in the United States, that period has ended, so you must use the substantial presence test to determine your tax residency status. You will be considered a U.S. resident during the current calendar year for tax purposes if you meet the substantial presence test. To meet this test, you must be physically present in the United States during a period you do not hold an A, G, F, J, M or Q visa on at least: 1. 31 days during the current year, and 2.
Related Questions
- After I entered the United States for the first time along my husband/wife, I received a resident card that expires in two years. The card will expire soon; how do I renew it?
- Does Tourism Cares offer any academic scholarships for a student who is not a citizen or permanent resident of the United States or Canada?
- I entered the United States as an F-1 student for the first time in December of 2002. It is now 2007. Am I a resident or nonresident alien?
