Question Regarding Non-Resident Alien Status for Tax Purposes

[leejh6783]

Hi, I studied in the U.S. from 2009 to 2014 on an L-2 visa, attending both high school and college. Afterward, I returned to Korea to complete my education. In September 2023, I came back to the U.S. as a Ph.D. student on an F-1 visa.

I am trying to determine whether I am currently considered a non-resident alien for tax purposes. I have heard that the F-1 visa is subject to an accumulative time period rule, which may classify me as a resident alien. Based on this understanding, I filed my taxes using TurboTax, and my filing was successfully accepted.

Could you confirm whether I should indeed be considered a resident alien for tax purposes, or if I should have filed as a non-resident alien?

[MarilynG1]

The IRS uses two tests—the green card test and the substantial presence test—for assessing your alien status. If you satisfy the requirements of either one, you’re considered a resident alien for income tax purposes; otherwise, you’re treated as a non-resident alien.

If you don’t have a green card and spend at least 31 days in the U.S. during the current tax year and a total of 183 days during the last three tax years (inclusive of the current tax year), you’ll usually satisfy the physical presence test and are also treated as a resident alien.

However, as a student with an F-1 visa, you are considered an 'exempt individual' for counting days for the substantial presence test, so would not be considered a Resident Alien for tax purposes.  I would suggest you contact Sprintax for guidance in your situation.

The IRS Efile computers would have no knowledge of your visa status; so your return could be accepted as long as your SSN is correct. 

Here's more info in Tax Tips for Resident and Non-Resident Aliens.

@leejh6783 

[leejh6783]

I appreciate your kind reply.

Then, I would like to ask how to amend my tax return.

Is it possible to do it through Turbotax ? or should I proceed with Sprintax?

[KrisD15]

You might want to contact Sprintax.

It's a little more complicated than just amending the original 1040.  You will need Form 1040X, but also send it with Form 1040NR.