Solved: Do I need my 1098-T as an international graduate student to file as a resident? I did my undergrad here too, and meet the substantial presence test.
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Do I need my 1098-T as an international graduate student to file as a resident? I did my undergrad here too, and meet the substantial presence test.

Do I need my 1098-T as an international graduate student? My university said that they don't file for international students, but I meet the substantial presence test as I also I did my undergrad here too. I arrived in August 2012 for my undergraduate degree, and I meet the 183 day rule also.

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Do I need my 1098-T as an international graduate student to file as a resident? I did my undergrad here too, and meet the substantial presence test.

If you believe you meet the other qualifications to file a resident return (see below), you do not have to have the 1098-T to file.  You can use the information from your school account, bank or credit card that you paid with to show how much you paid.  Do not send it in, keep it as proof.

From the information above, you seem to meet the tests, but here is information anyway for your review.

For most alien individuals present in the U.S. on an F-1 Student Visa, the answer is no you cannot file as a resident. Generally speaking, the time spent by an alien individual studying in the U.S. on an F-1 Student Visa would not count toward determining whether he or she was a resident alien under the substantial presence test for federal tax purposes. Thus, if you are an alien individual with an F-1 Student Visa, you are probably a nonresident alien. 

Are international students treated as resident aliens? The answer depends on the type of visa the student holds and the length of time the student has been in the United States. International students generally enter the United States on an F visa. Because a student studying in the United States on an F visa is treated as an exempt individual for purposes of counting days of presence (Sec. 7701(b)(5)(D)), the overwhelming majority of international students are treated as nonresident aliens while they are studying in the United States. Thus, even though some students live on campus in the United States for an entire year, no days of presence count for purposes of the substantial presence test. As a result, if required to file a U.S. individual income tax return, they must use Form 1040NR (or 1040NR-EZ) as nonresident aliens. The exempt individual “taint” lasts for five years (Sec. 7701(b)(5)(E)(ii)). Once individuals reach their sixth year in the United States, they start counting their days of presence.



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Do I need my 1098-T as an international graduate student to file as a resident? I did my undergrad here too, and meet the substantial presence test.

If you believe you meet the other qualifications to file a resident return (see below), you do not have to have the 1098-T to file.  You can use the information from your school account, bank or credit card that you paid with to show how much you paid.  Do not send it in, keep it as proof.

From the information above, you seem to meet the tests, but here is information anyway for your review.

For most alien individuals present in the U.S. on an F-1 Student Visa, the answer is no you cannot file as a resident. Generally speaking, the time spent by an alien individual studying in the U.S. on an F-1 Student Visa would not count toward determining whether he or she was a resident alien under the substantial presence test for federal tax purposes. Thus, if you are an alien individual with an F-1 Student Visa, you are probably a nonresident alien. 

Are international students treated as resident aliens? The answer depends on the type of visa the student holds and the length of time the student has been in the United States. International students generally enter the United States on an F visa. Because a student studying in the United States on an F visa is treated as an exempt individual for purposes of counting days of presence (Sec. 7701(b)(5)(D)), the overwhelming majority of international students are treated as nonresident aliens while they are studying in the United States. Thus, even though some students live on campus in the United States for an entire year, no days of presence count for purposes of the substantial presence test. As a result, if required to file a U.S. individual income tax return, they must use Form 1040NR (or 1040NR-EZ) as nonresident aliens. The exempt individual “taint” lasts for five years (Sec. 7701(b)(5)(E)(ii)). Once individuals reach their sixth year in the United States, they start counting their days of presence.



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