Status

This page can be accessed at bit.ly/isstaxstatus

[Updated Feb 16, 2024] 

For 2023 tax year (Jan-Dec 2023) for tax forms due April 15, 2024

IMPORTANT: if you wish to have assistance from FOCUS volunteers regarding the completion of your tax forms, please plan to file by Wednesday, April 10. Assistance will not be available from April 11 through April 21. 

Are you a nonresident alien or a resident alien?

Please verify the information on this page using the flow charts on PDF pages 9-10 of IRS publication 4011 and Topic 851 - Resident and Nonresident Aliens. 

See also a Google Slides presentation of this topic at http://bit.ly/isstaxstatus-s

See Topic 851 - Resident and Nonresident Aliens at irs.gov for more information.

There are many factors which can make it difficult to determine your residency (as defined by the U.S. government). 

If your status is nonresident alien on an F or J visa, you must complete IRS Form 8843 to document that you are exempt from counting days of presence during your period of exemption as F or J visa.. Any dependents present in the US on your F or J visa must also complete the 8843.

You can view your travel history for the last five years at https://i94.cbp.dhs.gov/I94/#/history-search.

IMPORTANT: The following does not take into account those situations such as multiple visits to the U.S. on previous visas, changes of visa type, etc. For example, if you were present in the US on another visa type and your status was resident alien, you must be absent for one calendar year (from Jan 1 through Dec 31) before you can return to the US with nonresident alien status. 

Use Sprintax to help you determine your status

Using Sprintax to assist you with determining your status as resident alien or nonresident alien. 

Create a free account in Sprintax and determine your status as resident alien or nonresident alien for free. (You only pay to download completed forms.) 

Enter your visa type(s) and your previous visits to the US and Sprintax will determine whether you should file as a resident alien or nonresident alien. Sprintax only completes nonresident forms, but it is helpful for determining your status. 

You can also input your tax documents and Sprintax will complete your tax forms. There is a charge for completed tax forms, but you don't pay until you want to download the completed forms. 

Check to see if your school has arrangements with Sprintax that may reduce the cost.

See this page for other services that may assist with determining your residency and completing your form. 

Are you an exempt individual? – Decision Tree in IRS Pub 4011

• Please use Sprintax to verify your status. See information above about using Sprintax to assist you with determining your residency status.

Or see IRS Publication 4011, (page 9-10 of the PDF) for a visual representation of the information that follows.

NOTE: the "exemption" is not exemption from paying taxes. The exemptions are for your days in the U.S. on F or J visa that will be exempt from being included in the substantial presence test.

Substantial Presence Test

If you are "substantially present" in the U.S., then your status is "resident alien." The following formula is used to calculate that. 

You will be considered a U.S. resident for tax purposes if you meet the substantial presence test for calendar year 2023. To meet this test, you must be physically present in the United States on at least:

•  31 days during 2023, and

• 183 days during the 3-year period (using the following formula):

  • All the days you were present in 2023, and

  • 1/3 of the days you were present in 2022, and

  • 1/6 of the days you were present in 2021.

Don't count the days you are present in the U.S. as during your "exempt" period. 

• F & J visa students are exempt for five calendar years (lifetime total).

  • Example: 

    • You arrived in the U.S. in 2018 on your F or J student visa. 

    • You were present for at least one day (not counting days of arrival and departure) on your F or J student visa during 2017, 2019, 2021, 2022, and 2023. 

    • You were not in the U.S. in 2020. 

    • Your five years of exemption would be 2018, 2019, 2021, 2022 and 2023. You would not include any of those days when doing the substantial presence test.

    • Beginning Jan 1, 2024, you would begin to count your days present.

    • If you were to stay in the U.S. for 183 days in 2024, your status for 2024 would change from nonresident alien to resident alien. 

    • Your status would not go back to nonresident alien until you are not present in the U.S. for one complete calendar year (Jan 1 - Dec 31).

• J visiting scholars are exempt for up to two calendar years during a six year period. When determining if a J scholar is exempt for the current year, look at the previous six calendar years. If present in the U.S. on a J visa for two or more years during the previous six years, their status is resident alien for the current year. 

  • Example: If performing the test for 2023, review the last six years: 2017-2022. If you were present during only one of those years (2017-2022), then 2023 would be the second exempt year and you would not count the days in 2023 when doing the substantial presence test. If you were present during two of the calendar years from 2017-2022, then 2023 would not be an exempt year and you would count your days of presence during 2023 when doing the substantial presence test. 

See details following.

Counting Each Year you are exempt

When counting "exempt years" in the US, count each calendar year you were present on your F or J visa, even if only for one day. Do not count days in which you entered or exited the country.  For example, if you arrived on Dec 29, don't count Dec 29; that is the day you entered.  You would be considered present in the US on Dec 30 and Dec 31, two days. Because you were present in the US that calendar year; count that calendar year as one year present. Do the same for each year you were present in the US on an F or J visa.

F or J Visa Students - what is your status?

• If you are an F or J visa student

• Then you are exempt for five calendar years. Count each calendar year during which you were present in the United States for one or more days on an F or J visa since 1985.  See "Counting Each Year" above. 

If the number of calendar years (Jan 1 - Dec 31) you were present in the U.S. on an F or J visa since 1985 is five or less, you are "exempt" from including those days present in the U.S. during those five years when you are performing the substantial presence test. Your status is nonresident alien during those five calendar years. Those five years are a lifetime total. You do not get another five years with a new F or J student visa.

• You need to complete the 8843 for each of those exempt years (even if you had no US income) to document your days of presence as exempt for inclusion in the substantial presence test. Any spouse or children present with you on your F or J visa would also need to complete an 8843 for each year they are present in the US with you. Spouses and children only need to complete part 1. 

• If you had income, you also need to complete a 1040-NR to report your income. You must also submit a state form for work performed in any state that has state income tax. If in Oregon, you would use the OR-40-N. See Income and Taxes for more details. 

If the number of calendar years is six or more, then in the beginning in the sixth year you use the "substantial presence test."  

For purposes of the substantial presence test (see above), do not count any days that are included in the five years already counted above. If you meet the substantial presence test after your five exempt years, your status will be resident alien for federal tax purposes.  

• Your status remains resident alien until you have been absent from the US for at least one complete calendar year (Jan 1 - Dec 31).  If you return after an absence of one complete calendar year (Jan-Dec), you would need to apply the apply the substantial presence test when you return.

• You do not need to submit the 8843 while you are a resident alien. 

• If you are a resident alien and you had income during a tax year (Jan 1 - Dec 31) you will need to complete an income tax return (1040 for residents) for that tax year. You may need to complete a state income tax return as well. See Resident Aliens.

• Please use Sprintax to verify your status. See information above about using Sprintax to assist you with determining your residency status.

J Visa Visiting Scholars, Teachers, Researchers - What is your status?

J or Q visa exchange visitors: When you first arrive in the U.S. on your J visa, your status is nonresident alien. After you have been present in the U.S. during two or more years in any six calendar year period (Jan 1 - Dec 31), as a teacher, trainee, visiting scholar or student, in the year following that six-year period, you will apply the "substantial presence test" (see above). If you meet the substantial presence test, you will be considered substantially present and your status will be resident alien for federal tax purposes. 

If your status is resident alien, it remains resident alien until you are absent from the U.S. for one entire calendar year.

Make a list of all the years that you have been present in the U.S. on an F, J, M or Q visa. If there is any six year period where you were present during two or more of those calendar years, then in the seven year, you will use the substantial presence test. 

• Please use Sprintax to verify your status. See information above about using Sprintax to assist you with determining your residency status.

See Topic 851 - Resident and Nonresident Aliens for more information.

Are you a nonresident alien with income during the tax year just ended (Jan 1 - Dec 31)? 

If so, see Income and Taxes to see if you need to file IRS Form 1040-NR to report taxable income.

Related IRS Pages

Introduction to Residency Under U.S. Tax Law | Internal Revenue Service 

https://www.irs.gov/individuals/international-taxpayers/introduction-to-residency-under-us-tax-law

Residency Starting and Ending Dates | Internal Revenue Service 

https://www.irs.gov/individuals/international-taxpayers/residency-starting-and-ending-dates

Alien Residency Examples|Internal Revenue Service 

https://www.irs.gov/individuals/international-taxpayers/alien-residency-examples

Exempt Individual - Who is a Student

https://www.irs.gov/individuals/international-taxpayers/exempt-individual-who-is-a-student