Hi there,

I have a couple of questions about my tax situation:
I'm a graduate student who just started in the fall from Australia. I'll be here for at least another five years on an F1 visa.

In the past three years, I have visited the US a few times:
2006: Under the visa waiver program for 24 days
2007: Under the visa waiver program for 36 days
2008: Under the visa waiver program for 20 days, and under the F1 for 157 days.
Do I meet the substantial presence test? If so, how does it change the way I should file my taxes.

Also, What deductions am I entitled to under the Tax Treaty between the US and Australia.

Finally, am I able to claim state and local taxes? If so, how can I do that? What softwares am I able to use?

Thank you,

Maryam

MukatA

On F1 visa you are nonresident for 5 years. You will file form 1040NR or 1040NR-EZ. You will get personal exemption of $3,500. You are exempt from FICA taxes but you will pay income taxes. You will also file form 8843.

You will also get deduction as per tax treaty. Read: Your U.S. Tax Return: U.S. Tax Filing Requirements for Non-Residents