Being an international student (F1), will I pass the substantial presence test and be able to apply as US resident (for tax purpose) for 2016?

[LinaJ2020]

You will apply the five years life time rule.  Since you were on J-visa for two years before the F-visa ( 2018-2019), you will apply three more years for exempt ( not counting days 2020-2022)  before you can start counting days to be considered as a resident. 

Starting from January 1st, 2023, if you stay more than 183 days in the US, you will be a US resident for tax purposes. 

For the year of 2019 and 2020, you are still considered as a nonresident and cannot use TurboTax to file.  I will suggest you to visit Sprintax.

[anuenue]

What form does an international student on an F1 visa who entered the US in 2016 and received taxable scholarship income reported on a 1042-S form for 2019 & 2020 but NEVER completed a 8843 form, use. The total number of days in 2016 = 125 day, 2017 = 365, 2018 = 346, 2019 = 365, 2020 = 366.  Per the IRS website, since the student did not complete the 8843, they are not suppose to be exempt but it is not clear on the IRS website. The student overpaid taxes and needs to file a 2019 & 2020 tax form ,but which one? If they failed to file the 8843 and are not exempt for the days in the US, then would the student file a 1040 for both 2019 & 2020?  The student just received an ITIN April 2021 to be file tax forms. Not sure how to calculate the substantial presence test since the student never filed the 8843. When could this student request "first-year choice"  per IRS website? Thank you.

[LinaJ2020]

You are considered as a nonresident in 2020 and required to file a Form 1040-NR.  As a F-1 visa holder, you will be exempt from counting days for five years, 2016-2020.  Starting from January 1, 2021, if you meet the Substantial Presence Test  SPT, you will be considered as US resident and file a Form 1040.  

As TurboTax does not support nonresident filing, you are advised to contact Sprintax.  

First year choice usually applies to taxpayers who switch from F-visa to H-visa during the same year.  This choice will allow them to file as dual status.  For more information, click here: https://www.irs.gov/individuals/international-taxpayers/alien-tax-status-first-year-choice

@anuenue

[Zion0131]

Hi @LinaJ2020 , tax year 2020 will be my 6th year as a student (2010 and 2011 as J1, while 2017, 2018 and 2019 as F1), hence, I will exceed the 5-year life time rule for students and trainees. On the other hand, there is an exception to the 5-year rule for students as long as they meet the requirements set by IRS here:

https://www.irs.gov/individuals/international-taxpayers/the-closer-connection-exception-to-the-subst...

If I have changed status in 2020 from F1 to H-1B on October 1, 2020, can I still file for the exception for the days in the US in 2020 that I was on F1 (January 1 - September 30, 2020), given that I have transitioned away from F1 and I am no longer a student at the end of 2020?

If I can exempt the days on F1 I will not meet the substantial presence test and I can file as a nonresident alien. If I can not exempt the days under F1 as I have changed visas in 2020 and I am no longer a student, I have to file as a resident.

Thanks   

[DaveF1006]

According to this IRS link, you are eligible to be an exempt individual for 5 calendar years (2017through 2021) so you can file exempt for 2020, even though it is a part of a year.