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shc7435
Level 2

If a person present in the US as a F1 student for more than 5 years, will he get consideration for Substantial Presence Test for the Tax year?

A F1 student started his study in 2013 August and then completed his 5 year in 2018 August then he is in OPT visa and currently working in the company and filling the tax first time in 2019. Since he completed his 5 years as a F1 student and then present in the US for 31 days during the current year, should IRS consider him United States resident for tax purposes ? Any response will be highly appreciated.

1 Best answer

Accepted Solutions
KarenJ
Intuit Alumni

If a person present in the US as a F1 student for more than 5 years, will he get consideration for Substantial Presence Test for the Tax year?

Yes, you will be considered a resident of the US for 2018 (if you have been in the US for most of 2018).  You can file a resident 1040 return with TurboTax.

If you arrived in the US in August 2013, 2013 counts as one of your five years (including part years) with a F-1 visa (2013, 2014,2015, 2016, 2017).  As of January 1, 2018 you would need to start to count days of presence in the US to see when you meet the substantial presence test. 

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:

  1. 31 days during the current year, and
  2. 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.
As you will meet the substantial presence test in 2018, your residency starting date is January 1, 2018.



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3 Replies
KarenJ
Intuit Alumni

If a person present in the US as a F1 student for more than 5 years, will he get consideration for Substantial Presence Test for the Tax year?

Yes, you will be considered a resident of the US for 2018 (if you have been in the US for most of 2018).  You can file a resident 1040 return with TurboTax.

If you arrived in the US in August 2013, 2013 counts as one of your five years (including part years) with a F-1 visa (2013, 2014,2015, 2016, 2017).  As of January 1, 2018 you would need to start to count days of presence in the US to see when you meet the substantial presence test. 

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:

  1. 31 days during the current year, and
  2. 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.
As you will meet the substantial presence test in 2018, your residency starting date is January 1, 2018.



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shc7435
Level 2

If a person present in the US as a F1 student for more than 5 years, will he get consideration for Substantial Presence Test for the Tax year?

Thanks so much for the answer. Just one more thing, if the F1 student went to his home country for one or one and half month vacation between that 2013 to 2018, is there any problem? The status was maintained fully.
KarenJ
Intuit Alumni

If a person present in the US as a F1 student for more than 5 years, will he get consideration for Substantial Presence Test for the Tax year?

No it makes no difference as those days were exempt US days and did not count toward your substantial presence test.  You only needed to be in the US for 183 days in 2018.
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