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Returning Member
posted Mar 29, 2022 3:11:59 PM

Substantial Presence Test for F-1 holders who have a different VISA

Hi,

 

I entered the U.S with H-1B in June 2016 and switched my VISA status to F-1 in July 2017 for further study. Now, I am a fifth-year international student with the F-1 but I have lived in the U.S. for more than 6 years.

In my case, am I considered a resident alien for tax purposes? Can I report this year's tax return through e-filing of TurboTax?

 

Thanks in advance.

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1 Replies
Expert Alumni
Mar 29, 2022 3:54:04 PM

No. You are still a nonresident because you are exempt for any part of five calendar years beginning with 2017.

 

Here is the IRS example:

 

W was a citizen and resident of a foreign country immediately prior to entering the United States. W is temporarily present in the United States as a graduate student at a university on an F-1 visa (student visa) and had never been in the United States before arriving on 08-15-2016. Assuming W substantially complies with the requirements of the visa, does not change immigration status, and remains in the United States throughout 2021, determine W’s residency starting date.

 

Solution:

Date of entry into United States: 08-15-2016
Student F-1 visa
Exempt individual for 5 calendar years (2016 through 2020)
To determine whether W met the substantial presence test (183 days), begin counting days on 01-01-2021.
Number of nonexempt days in United States during 2021: 365 days

 

Tax Residency Status Examples