What if I no longer qualify as an exempt individual are there other ways I may be considered a nonresident alien for tax purposes?
If an individual no longer qualifies as an exempt individual, the individual may fall under several other exceptions. Note , however, that each of these exceptions requires that the individual provide explicit written verification to the University. STUDENTS PRESENT LONGER THAN 5 CALENDAR YEARS – may continue to extend a student exempt individual status beyond the 5-year minimum if he or she meets all of the following conditions: • The individual plans to temporarily reside in the U.S. and intends to return to his or her country of residence upon completion of studies. • The individual provides the University with written proof that he or she has established with the local IRS district director that he or she does not intend to reside in the U.S. once his or her education is completed, and • The individual is in substantial compliance with the requirements of his or her current student visa. • CLOSER CONNECTION EXCEPTION. The individual must provide a copy of the IRS closer connection
Related Questions
- What if I no longer qualify as an exempt individual are there other ways I may be considered a nonresident alien for tax purposes?
- What types of payments constitute income for an individual classified as a nonresident alien for tax purposes?
- Is the Individual a U.S. Resident Alien or Nonresident Alien for Tax Purposes?
