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taxuser12345
Returning Member

Tax Residency Status F-1 Student with Multiple Entry

My spouse is starting a new off-campus job on her CPT and needs to fill out her tax information. She was in F-1 student status from 2010 - 2017. She then had to go back to her home country and reentered the US on a new F-1 student visa on July 2019 and has been here since then.

For 2024, would she be considered a non-resident alien for tax purposes based on her presence from 2019 or would her prior stay on F-1 status from 2010-2017 make her a resident alien for tax purposes in 2024?  We are not sure if she meets the substantial presence test for the current year based on the situation.

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