F1 non-resident alien or resident alien? 1 tax year outside of the US because of Covid

[krspr1805]

I entered the US in 2019 for school, and my F1 also started in 2019. I left the US in 2020 due to COVID. I reentered the US with my initial F1 visa in 2022 and finished my school program in 2023. I have worked in the US since 2023 till now 2025. I'm filing taxes for the tax year 2024, as I was physically outside of the US for the entire 2021, should I be considered as a non-resident alien in 2024 or a resident alien for tax purposes?

[DaveF1006 · Accepted solution]

It depends. Normally you have a 5-year exempt period from the time you enter the US. Not counting 2021, you would be exempt through 2024.

There is a catch however. If you haven't filed a form 8843 for all of those years you were exempt, you would not be able to claim an exemption for any of those years. You would need to file a 1040 Resident return for 2022, if you met the substantial presence test for year 2022, for 2023, and 2024.

Anyhow, if you complied by filing form 8843 in each of those years, you would file a 1040 NR for 2024.  Turbo Tax does not handle this but our affiliate at Sprint tax does. You can contact them here.

[krspr1805]

thanks