Am I a resident or nonresident alien for tax purposes?

lbfcmp · #1 Mar 31, 2007, 10:15 AM

I have been in the US ONLY on an F-1 visa in the calendar years 2001,2002,2003,2004,2005,2006 and 2007. However, I left the US in April 2004 and came back in Dec 2005 with a new F1 visa for a new degree. I am not sure whether I am a resident alien or non-resident alien for tax purposes. I have not fully understood the "exempt individual" definition in the "Substantial Presence test" for calculating residency status.

Thanks, in advance, for your help.

The Texas Tax Expert · Apr 1, 2007, 12:26 PM

Quote:

Originally Posted by lbfcmp

I have been in the US ONLY on an F-1 visa in the calendar years 2001,2002,2003,2004,2005,2006 and 2007. However, I left the US in April 2004 and came back in Dec 2005 with a new F1 visa for a new degree. I am not sure whether I am a resident alien or non-resident alien for tax purposes. I have not fully understood the "exempt individual" definition in the "Substantial Presence test" for calculating residency status.

Thanks, in advance, for your help.

You were resident for 2006. Any day in a year costs you that year as an exempt individual year. Thus, for 2006 you must start counting your days for the Substantial Presence Test. If you pass it, which appears to be the case, then you are a resident for 2006.



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