Filing requirements for all others with a physical presence or income source in the United States

Use this chart to determine if you are actually a tax resident. If you are not a tax resident you may still have filing requirements. Begin here to guide you to the forms you will need to file. If you are a tax resident you will be guided to the resident forms.

Your visa status and your date of entry to the United States determine your tax filing requirements. If you are unsure, check your I-94. The I-94 information has been automated since April 2013 for all sea and air admissions. Go to I-94 Retrievals for the electronic forms. Do not start applying the tests for substantial presence, etc., until AFTER you have determined your visa status. Social security cards and passports do not give enough information to determine filing requirements. You will need to check your I-94 (as well as I-20 for students and DS-2019 for researchers).






"I am a human being, I consider nothing that is human alien to me."

-Publius Terentius Afer (195/185–159 BC), Roman playwright and slave


VISA STATUS

FILING REQUIREMENTS


Lawful Permanent Residents (green cards), Asylees, Refugees

Filing Requirements Identical to Citizens


A, C, F, G,J, M and Q visas (plus aliens unable to leave because of medical conditions or athletes participating in charitable events)

Special rules apply which override the substantial presence test. This category includes students, scholars, teachers, employees of foreign governments and international organizations, regular commuters from Canada or Mexico, aliens who are unable to leave the United States because of a medical condition, foreign vessel crew members, aliens in transit through the United States and athletes participating in charitable sporting events

No Legal Status (includes aliens in violation of their status requirements)

Use Substantial Presence Test to Determine Filing Requirements


All Other Visas (there are over 80 types of visas used at ports of entry to the United States)

Use Substantial Presence Test to Determine Filing Requirements (unless alien is unable to leave the US due to a medical condition or is an athlete participating in a charitable event...those aliens follow special rules identical to those for Students.)