F-1 Student Qualifying as Resident for Tax Purposes

[skaul31]

Hi, 

I am a Canadian citizen who has been in the United States since August 2016, pursuing graduate studies. My status is F-1 currently. I am trying to determine if qualify as resident for tax purposes. I normally use Sprintax to file as I was previously a nonresident alien but when I entered all of my US entry and exit dates into Sprintax I was told that I am no longer a nonresident for tax purposes. Mainly what I am confused about is whether I need to file under a dual status for 2021 or if I need to file as a resident. I am also confused about the exempt status and how to calculate the amount of time for substantial presence test. Any help would be greatly appreciated. Thank you! 

[DanaB27 · Accepted solution]

You will be considered a resident for all of 2021 and will file a regular Form 1040.

F-1 visa holders are not considered residents until their 6th calendar year in the United States.  At that point, the Substantial Presence Test would need to be met to be considered a resident.

You were exempt for the years 2016-2021 and met the Substantial Presence Test in 2021 (all days in 2021 counted and you were 183 days in the US). If you meet the substantial Presence Test for a calendar year, your residency starting date is generally the first day you are present in the United States during that calendar year.

[skaul31]

Thanks for your help! That makes sense.