f-1 student IRS subsencial presence test

[tyanaki]

Hi, I am a F-1 visa student and I am currently doing my OPT

I started to prepare my taxes for 2022, but now I am not sure if I need to file 1040NR or 1040.

I checked the IRS website, where I reviewed the substantial presence test, but I am still not sure how to file.

I entered the US for the first time on 08/15/2017 and according to the IRS:

Date of entry into United States: 08-15-2017
Student F-1 visa
Exempt individual for 5 calendar years (2017 through 2021)

Count days as follows:

Current year (2022) days in United States (340) × 1 = 340 days
Prior year (2021) days in United States (0) × 1/3 = 0 days
Year before that (2020) days in United States (0) × 1/6 = 0 days
Total = 340 days

I met the substantial presence test on 07-02-2022 (the 183rd day of 2022). Is my residency starting date under IRC § 7701(b) is 01-01-2022, first day of presence in the United States during the calendar year in which I met the substantial presence test.

Do I just file 1040 ? Can I do it through TurboTax or I have to do it on paper ? Do I need to add any additional forms or information to my 1040 ?

[MarilynG1]

It sounds like you file a Form 1040NR in your situation.

Do not count days when you are physically present in the US under the following circumstances:

• A student temporarily present in the United States under an “F,” “J,” “M,” or “Q” visa, who substantially complies with the requirements of the visa.

Still unsure if you’re a resident or non-resident for tax purposes? Check with our non-resident tax partner Sprintax who will be able to determine your residency status and prepare your non-resident return. You should be able to Efile your return. 

Click this link for more info on Resident/Non-Resident Taxes.

@tyanaki 

[tyanaki]

My bad, I had to mention. I did try to file through Sprintax but I was not allowed, because according to their test I should be considered a resident for tax purposes.

My question is, what do I do after that? Do I file 1040 only or I need to include something else with the form ? Can I do it online or I need to file on paper.

[MarilynG1]

You can Efile and don't need to send any additional documents.

@tyanaki