KarenJ2
Expert Alumni

State tax filing

As you have been in the US on an F-1 visa for less than 5 years or part years, you are a nonresident alien. Starting December 10, you can start counting your US days of presence.  As you were in the US less than 183 days in 2019 using the substantial presence test, you are a nonresident for 2019.

 

 

As your spouse is also on an F visa she is a nonresident.

 

You cannot elect to file married filing jointly if you both were nonresidents for 2019.

 

Your Substantial Presence Test:

  1. Number of nonexempt days of presence in the US in 2019 =21 days
  2. Number of nonexempt days of presence in the US in 2018=0
  3. Number of nonexempt days of presence in the US in 2017=0
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