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Get your taxes done using TurboTax
If you are not a U.S. citizen, you are considered a nonresident of the United States for U.S. tax purposes unless you meet one of two tests. You are a resident of the United States for tax purposes if you meet either the green card test or the substantial presence test for the calendar year (January 1 – December 31).
With an F1 student visa, the first five years are considered exempt for physical presence purposes so you cannot count days in F1 status as days in U,S, unless you already established physical presence under you H1B status or got a green card (which does not apply since you came back on an D1 visa),
You will be considered a United States resident for tax purposes if you meet the substantial presence test for the calendar year. To meet this test, you must be physically present in the United States (U.S.) on at least:
- 31 days during the current year, and
- 183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:
- All the days you were present in the current year, and
- 1/3 of the days you were present in the first year before the current year, and
- 1/6 of the days you were present in the second year before the current year.
TurboTax does not prepare the 1040NR but partners with Sprintax. See Sprintax - US Income Tax Software for Nonresident Aliens.
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