I was pretty sure I was going to be a non-resident in 2020, but the tax service I was using deemed me as a resident. So I want to double-check that. These are all my US entry and exit dates: VisaEntryExitJ-1 Student01/11/201212/16/2012B-2 Tourist07/02/201307/11/2013B-2 Tourist07/28/201408/11/2014F-1 Student07/31/201612/20/2016F-1 Student01/11/201705/12/2017F-1 Student05/21/201712/22/2017F-1 Student01/09/2018CURRENTLY IN US I lived in the US for the entire year in 2012, but in 2013 and 2014 I was just visiting for a short period. I did not spend any time in the US in 2015. I moved to the US in 2016 and have been living here since then. Would anybody be able to help me understand whether or not I am a resident, and why? Thank you for your help!

Question

Substantial Presence Test for F-1 Student: Resident or Non-Resident?

Forum|Forum|5 years ago
February 16, 2021
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I was pretty sure I was going to be a non-resident in 2020, but the tax service I was using deemed me as a resident. So I want to double-check that. These are all my US entry and exit dates:

Visa	Entry	Exit
J-1 Student	01/11/2012	12/16/2012
B-2 Tourist	07/02/2013	07/11/2013
B-2 Tourist	07/28/2014	08/11/2014
F-1 Student	07/31/2016	12/20/2016
F-1 Student	01/11/2017	05/12/2017
F-1 Student	05/21/2017	12/22/2017
F-1 Student	01/09/2018	CURRENTLY IN US

I lived in the US for the entire year in 2012, but in 2013 and 2014 I was just visiting for a short period. I did not spend any time in the US in 2015.

I moved to the US in 2016 and have been living here since then. Would anybody be able to help me understand whether or not I am a resident, and why?

Thank you for your help!

Not A Product Question

J

JeffreyR77

You are not a resident for 2020 tax purposes. You may be for 2021 if you meet the substantial presence test.

Your information below follows the example in the hyperlink here from the IRS guidance on when substantial presence test

is satisfied for resident status to be met..

As a F1 Visa holder, your first 5 years in the US you are considered exempt and are a nonresident. Your time present in the

US does not count towards residency.

Date of entry into United States: 2016

Student F-1 visa

Exempt individual for 5 calendar years 2016 2017 2018 2019 2020

To determine when you meet the substantial presence test (183 days), begin counting days on 01-01-2021.

Number of nonexempt days in United States during 2021: 365 days

Count days as follows:

Current year (2021) days in United States (365) × 1 = 365 days

Prior year (2020) days in United States (0) × 1/3 = 0 days

Year before that (2019) days in United States (0) × 1/6 = 0 days

Total = 365 days

You will meet the substantial presence test on 07-01-2021(the 183rd day of 2021). Your residency starting date under IRC § 7701(b) is 01-01-2021 (the first day you were present in United States during the calendar year in which you met the substantial presence test).

IRS International Student Residency Examples

A

ahcaldeAuthor

Hi @JeffreyR77,

So, the time I spent here in 2012 as a J-1 student should not be counted for the purposes of the test?

I believe that's how the other test from Sprintax classified me as a resident.

J

JeffreyR77

No, you count the number of days in the current year, plus 1/3 of the days present in the immediate prior year, plus 1/6 of the days present in the immediate year before that. 2012 is out of bounds.

IRS Alien Student Residency Examples