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posted Mar 23, 2024 1:56:08 PM

Residency status for tax purposes on F-1 but previously had L-1 status

I have been on an F1 since July 2022 till date with a grad date for May 2024.

I was on an L1 visa between September 2018 and March/April 2020.

Am I resident or non-resident for tax purposes for 2023 tax season?

Does my L-1 visa stay count to the 5-year rule for F-1 visa holders?

If I live in NYC and work in NYC, will i be subject to NYC local/city taxes specifically?

 

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1 Replies
Expert Alumni
Mar 29, 2024 12:02:19 PM

1. It sounds like nonresident based on Pub 5i19 - used to determine your filing status as resident or nonresident alien. It states:

 

Generally, you're a resident alien of the United States for tax purposes if you:

Do not count days for which you are an exempt individual. The term “exempt individual” does not refer to someone exempt from U.S. tax, but instead refers to anyone in the following categories.

 

  • An individual temporarily present in the United States as a foreign government-related individual under an “A” or “G” visa other than individuals holding “A-3” or “G-5” class visas.
  • A teacher or trainee temporarily present in the United States under a “J” or “Q” visa who substantially complies with the requirements of the visa.
  • A student temporarily present in the United States under an “F,” “J,” “M,” or “Q” visa who substantially complies with the requirements of the visa.

2. Please see Tax Residency Status Examples | Internal Revenue Service and  Pub 519 for your situation. I don't believe it will count but you know more about the specifics of your situation.

3. Yes. NY taxes resident and nonresident aliens the same. See Resident & Non-Resident Aliens - OPA - NYC.gov