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Level 1
posted Feb 12, 2023 8:31:50 PM

International student who passed substantial presence test

Hello,

 

For the past 5 years I filled my taxes using form 1040NR. This year, when I proceeded my return with Sprintax they deemed me a Resident for tax purposes. Therefore, I began my return with Turbotax. After answering all questions, it shows that I receive Earned income credit and American opportunity credit. However, I am not sure if I am eligible for these credits as an international student?

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1 Best answer
Expert Alumni
Feb 13, 2023 5:41:44 AM

Yes, you are a resident alien of the United States for tax purposes since you are in your 6th year of the F-1 visa and met the substantial presence test for 2022.

 

Yes, if you meet the requirements for Earned Income Credit (EITC) then you can get the credit. To qualify for the EITC, you must:

  • Have worked and  earned income under $59,187
  • Have investment income below $10,300 in the tax year 2022
  • Have a valid Social Security number by the due date of your 2022 return (including extensions)
  • Be a U.S. citizen or a resident alien all year
  • Not file Form 2555, Foreign Earned Income
  • Meet certain rules if you are separated from your spouse and not filing a joint tax return (IRS).

 

Yes, you can claim if you meet all the requirements since you were a resident for tax purposes for 2022. To be eligible for AOTC, the student must:

  • Be pursuing a degree or other recognized education credential
  • Be enrolled at least half time for at least one academic period* beginning in the tax year
  • Not have finished the first four years of higher education at the beginning of the tax year
  • Not have claimed the AOTC or the former Hope credit for more than four tax years
  • Not have a felony drug conviction at the end of the tax year
  • Have a valid taxpayer identification number (TIN) (=Social Security number or an individual taxpayer identification number (ITIN)) issued or applied for on or before the due date of the return (including extensions). 
  •  Your MAGI must be less than $90,000 (less than $180,000 for married filing jointly). (IRS)

1 Replies
Expert Alumni
Feb 13, 2023 5:41:44 AM

Yes, you are a resident alien of the United States for tax purposes since you are in your 6th year of the F-1 visa and met the substantial presence test for 2022.

 

Yes, if you meet the requirements for Earned Income Credit (EITC) then you can get the credit. To qualify for the EITC, you must:

  • Have worked and  earned income under $59,187
  • Have investment income below $10,300 in the tax year 2022
  • Have a valid Social Security number by the due date of your 2022 return (including extensions)
  • Be a U.S. citizen or a resident alien all year
  • Not file Form 2555, Foreign Earned Income
  • Meet certain rules if you are separated from your spouse and not filing a joint tax return (IRS).

 

Yes, you can claim if you meet all the requirements since you were a resident for tax purposes for 2022. To be eligible for AOTC, the student must:

  • Be pursuing a degree or other recognized education credential
  • Be enrolled at least half time for at least one academic period* beginning in the tax year
  • Not have finished the first four years of higher education at the beginning of the tax year
  • Not have claimed the AOTC or the former Hope credit for more than four tax years
  • Not have a felony drug conviction at the end of the tax year
  • Have a valid taxpayer identification number (TIN) (=Social Security number or an individual taxpayer identification number (ITIN)) issued or applied for on or before the due date of the return (including extensions). 
  •  Your MAGI must be less than $90,000 (less than $180,000 for married filing jointly). (IRS)