Resident Aliens

[Updated Feb 6, 2024]

This form is accessible at http://bit.ly/isstaxresident

Free File Options for Resident Aliens

IRS Free File

See this interactive webpage at irs.gov. You will be asked to enter information that will be used to filter which free-file options are available for you to use. If you can't decide, TurboTax and TaxAct are good options.  

This site assumes you are a resident and does not screen to see if you are a nonresident alien. 

https://apps.irs.gov/app/freeFile/general/.

TaxAct can prepare both resident and nonresident forms.

CASH Oregon (in person assistance)

For those earning $64,000 or less (tax year 2023), CASH Oregon will prepare your federal and state resident returns for free. See website for more options. 

MFS CASH Oregon - A Program of Metropolitan Family Service - Portland Oregon 

What tax return Preparation Service should I use?

We are not able to evaluate or give recommendations. If you find an online tax return preparation service at the above IRS link, I expect it to be reliable and accurate.  Prices will vary.

Some tax programs are more intuitive and/or offer helpful online information to assist you in preparing a tax return that is most beneficial to you.  

Most (many? all?) online tax software allows you to enter your data and see a summary of the results prior to your having to pay any money.  

Many tax software packages will charge more if your income includes less common income like investing or self-employment income. 

I have been using Turbo Tax for over thirty years. I'm not sure it is the best or the least expensive, but I'm happy with it. If I was making a decision for this year, maybe I would choose another.  

If you want to keep your status as nonresident alien

• For most international students, it's unlikely you will meet the criteria to keep your status as a nonresident alien after your period of exemption. (Five calendar years for F and J students; two years out of the previous six years for J visiting scholars.)

• If the most recently finished calendar year is the first year you could be classed as a resident alien because of your length of stay here,

• AND you want to file your 8843 to continue your nonresident alien status,

• AND 

  • you are a student, you should consult this IRS page: The Closer Connection Exception to the Substantial Presence Test for Foreign Students 

  • OR

  • you are not a student, you should consult this IRS page: Conditions for a Closer Connection to a Foreign Country | Internal Revenue Service  

Resident aliens

If your status is resident alien, you no longer need to file the 8843.

If you had no taxable income, neither U.S. source income nor income from outside the U.S., you do not need to file a federal or Oregon income tax return. (If you received a 1095-A you may still need to file a tax return.)  

• Generally, financial support from your family is not taxable. 

• Money from loans is not taxable. 

If the total amount of scholarships received during tax year are more than your tuition and fees, then the amount that exceeds your tuition and fees IS taxable.  

Please see the following sections for information that may apply to you. 

See the following regarding income received from sources outside of the U.S. during the tax year. You may need to consult with a tax professional for guidance regarding that type of income and whether it should be reported on federal and state tax returns.

Assistance for Resident Aliens Who Must File FEDERAL OR State income tax returns or Have Questions

If your status is resident alien, you will file using the same tax forms as permanent US residents. 

• There are online and e-file options for resident aliens. 

• Federal (IRS) forms: see software and online options (many free) for completing your forms at Free File IRS. Some of these free file options may include the ability to file state forms (such as Oregon), too.

• Oregon forms: see free assistance and filing options at Oregon.gov. 

• If your income is too high, you may not be eligible for some of the free options. 

Resident Aliens Who Had Income

Income from both U.S. sources and sources outside the U.S. may be taxable.

If you did not work in the U.S., it could be that you had taxable income coming from outside the U.S. that would need to be reported on your federal and state tax forms. Money received from family and money from student loans is not taxable income. 

If you had income that may be taxable during the previous tax year (Jan 1 - Dec 31), you will need to begin the process of filing the federal and state forms to see if you have a high enough level of income to report.  

If you have taxable income, you will need to file a federal resident income tax return (1040) and a state income tax return for each state in which you worked.

We are not trained in resident tax issues and won't be able to help you any further.

See the following pages regarding what types of income may be taxable.

IRS Information Regarding Taxation of U.S. Resident Aliens

Taxation of Resident Aliens  https://www.irs.gov/individuals/international-taxpayers/taxation-of-resident-aliens

If you file a federal tax return, you may be required to file a state tax return.