[kira28]

Hi there,

So I have a question regarding student situation with no US income (so there is no tax to pay). From my understanding, someone is treated as non-resident if he is less than 183 days in US using a special formula. Apparently, if an appropriate form is filled, the years spent as student won't be taken into calculation. From my understanding, the student is eligible for 5 years to be exempted but the 5 years refers to a calendar year.

If we have a situation that: student was in US 50 days (now he left) but didn't fill the form 8843 as he didn't know. Does the calculation (substantial presence test) take it as 50 days (physical presence in US) or 365 days (calendar year)?

Are there any websites where this is clearly explained? I'm quite confused at this point. The reason I'm asking is that in the form it says that 'If you do not file Form 8843 on time, you may not exclude the days you were present in the United States (...)'. What does that even mean for a person who has no income and therefore no tax to pay?

Thanks

[AtlantaTaxExpert]

The formula for the Substantial Presence Test can be found in IRS Pub 519.

Form 8843 is required anytime a F or J visa holder is located in the United States, even if no tax return is filed.

[kira28]

I see, thank you so much for your help! In that case, I will file the form as soon as possible. Thank you again.

[AtlantaTaxExpert]

Glad to help!