A resident alien for tax purposes is a person who is a U.S. citizen or a foreign national who meets either the “green card” or “substantial presence” test as described in IRS Publication 519, U.S. Tax Guide for Aliens.In general:

• F and J student visa holders are considered resident aliens after five calendar years in the U.S.⁽¹⁾
• J researchers and professors are considered resident aliens after two calendar years in the U.S.⁽²⁾
• H-1, TN, and O-1 visa holders are considered resident aliens once they meet the “substantial presence” test.

A non-resident alien for tax purposes is a person who is not a U.S. citizen and who does not meet either the “green card” or the “substantial presence” test as described in IRS Publication 519, U.S. Tax Guide for Aliens.In general:

• F and J student visa holders are considered non-resident aliens during their first five calendar years in the U.S.⁽¹⁾
• J professors and researchers are considered non-resident aliens during their first two calendar years in the U.S.⁽²⁾
• H-1, TN, and O-1 visa holders are considered non-resident aliens until they meet the “substantial presence” test.

The “Substantial Presence Test”

A foreign national with a non-immigrant visa status may be considered a resident alien for tax purposes as soon as he/she meets the “substantial presence” test for a calendar year (January 1 to December 31). To meet this test, the person must be physically present in the U.S. on at least:

• 31 days during the current calendar year and
• 183 days during the three-year period which includes the current calendar year and the two years immediately preceding. The individual should count: all the days he/she was present in the U.S. in the current year, 1/3 of the days present in the U.S. the preceding year, and 1/6 of the days present the year before that.

Exceptions to the time counted toward the Substantial Presence Test for students and scholars in F-1 and J-1 status (and their dependents):

• A J-1 professor or researcher who is complying with the requirements of the visa, does not count days for the first two calendar years.
• An F-1 or J-1 student, who is complying with the requirements of their visa, does not count days for the first five calendar years.

 

⁽¹⁾ Five calendar years includes any part of any year the person was in the U.S. as a teacher, trainee, student, or as an accompanying spouse or dependent of a person in such status for any part of the year. J-1 exchange visas and visitor visas are excluded from this calculation. For example, a student who came to the U.S. for the first time on an F-1 visa in 2018 would be a resident alien for 2023, because 2023 was the student’s sixth year in the U.S.)

⁽²⁾ Two calendar years include any part of any year within the past 6 years (2017, 2018, 2019, 2020, 2021, and 2022 for tax year 2023) J-1 exchange visas and visitor visas are excluded from this calculation. For example, a J-1 researcher who came to the U.S. in 2021 would be a resident alien for 2023, because 2023 was their third year in the U.S.)