IRS NRA Status

Forum|Forum|3 years ago
January 22, 2023
6 replies
38 views

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.

Not A Product Question

MinhT1

Level 15

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,

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DFN123Author

Level 2

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

Level 15

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 J-1 for postdoc. Will I remain as "res-alien" or be "non-res alien"?

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hbl3973

Alumni - Champ

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.