Question About Permanent Residency

[MarcoFeng]

Hey there,

I became a resident in 2021 after 5 years on my F-1 visa since 2016, and then at the end of 2022 switched to Q-1. Would I continue being a resident on an O1 visa?

Thank you

[Anonymous_]

I will page @pk (again).

[pk]

@MarcoFeng , generally the exempt status ( from counting days present towards Substantial Presence Test ) is just once in a life time and for the first five years of F visa.   Because you because a resident for tax purposes in 2021 ( somewhere around June/July of 2021 ) and if you have not left the country since, you will meet the SPT every year thereafter.  So for 2022 tax your you would be a resident for the whole calendar year.

Does that answer your query ?

pk

[MarcoFeng]

Thank you! And even when I switched to O1 visa in 2022, I am still a resident, right for 2023?

[pk]

@MarcoFeng ,  adjustment of visa status, generally has no effect on residency status.  For each calendar year you test for Substantial Presence ( 183 days of presence counting all days present in the current tax/calendar year + 1/3rd the days present  in the first previous year + 1/6th the days present in  the 2nd previous year ).   Also the residency start date is generally the first day of presence in  the USA under this rule.

 On the other hand if you pass the GreenCard test at any time during the year, you are a Resident for the year.

Does this make sense ?   Is there more I can do for you ?

pk

[MarcoFeng]

Thank you! So that means for tax year 2023, I will need to file as a resident — is that correct? Considering that I have been in the U.S. since 2021 when my time/days in the U.S. started to be counted towards SPT after 5 years of being on F1.

[pk]

@MarcoFeng  yes that is correct --- you are a resident and therefore file form 1040 ( TurboTax supports this ).

[MarcoFeng]

Thanks so much for your insights. Enjoy the rest of your day.