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.
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. 183 days during the 3-year period that includes the current year and the previous two years, counting:
All the days you were present in the current year, and
1/3 of the days you were present in the first preceding year, and
1/6 of the days you were present in the second preceding year.
If you have already spent five calender years on F visa, then you are anyway a resident alien for tax purposes.
Consult with Bhandari Tax Service in Wichita,Kansas.
Last edited: 15-Feb-09 11:07 PM
Last edited: 15-Feb-09 11:09 PM