IRS NRA Status

[DFN123]

Hi, I entered the US for a three-week (19 days) summer program under an F1 visa in 2017. I then went to college in 2018 with a new I-20, USCIS number, and F1 visa. Because I thought the 5 year exemption applies to my college F1 visa, I thought that I should be an NRA for 2022. Am I mistaken? Should I have been a resident for tax purposes in 2022 instead? 

Thank you very much for your help.

[MinhT1]

As you held a F1 visa from 2017 to 2021, you are considered as a nonresident alien for these five years.

In 2022, you are considered as a resident alien if you satisfy the Substantial Presence Test,

[DFN123]

Thank you very much.

Sorry to be repetitive, but does each F-1 visa comes with a new five year exemption or is it a lifetime total of five years no matter how many F-1 visas I get? And additionally, does me not being an adult for 2017 and 2018 affect residence vs NRA status at all? I really appreciate your help!

[ErnieS0]

You are exempt for five years total. Your calendar does not reset every time you get a new F-1 visa. Your age for F-1 status does not matter either. It’s still five years.

@bine22 has a helpful explanation at As a F-1 student for >5 years, I'm classified as "resident alien" for tax purpose. I'll change to...

[DFN123]

Thank you!

If my employer didn't withheld and didn't pay FICA taxes on my behalf for 2022, would I just need to pay my portion of the taxes when I file my tax return to the IRS? Or is there something else I should do?

[DianeW777]

No. Persons in F-1 and J-1 nonimmigrant status are exempt from FICA (social security and Medicare taxes) on wages as long as the employment is permitted by USCIS and is related to the purposes for which the visas were issued.

• Nuts & Bolts | International Tax

[hbl3973]

DFN123,

You have been given accurate information.  I suggest that you also download IRS publication  https://www.irs.gov/pub/irs-pdf/p4011.pdf  which I have found to be very helpful.