Who is considered a resident alien for tax purposes?
A resident alien for tax purposes is different from a resident alien for immigration purposes. You are considered a resident alien for tax purposes if you meet either the green card test of the substantial presence test for the current year. F1, J1, M and Q students are exempt from the substantial presence test for 5 years. Any part of a year that the student is in the US counts as a full year. After the exemption time period expire then the individual is considered a resident if they meet the substantial presence test. J and Q teachers and trainees are exempt from the substantial presence test if they have been in the US for no more than 2 of the last 6 years. Any part of a year counts as a full year.
Related Questions
- Sometimes it would be better for a student to be considered a resident alien for tax purposes. Can they choose to be treated this way if it benefits them?
- What is the difference between "nonresident" and "resident" alien for tax purposes?
- Is the Individual a U.S. Resident Alien or Nonresident Alien for Tax Purposes?
