Taxation of Resident and Non Resident Alien Income - F, J, Q, M Visa Taxes - Pub 519

[Administrator]

Taxation of Resident and Non Resident Alien Income - F, J, Q, M Visa Taxes - IRS Pub 519


Resident Alien :

There are the tests to pass to be considered a Resident Alien

1. Substantial Presence Test see Substantial Presence Test Calculator

Pass the Substantial Presence Test.

AND

2. Green Card Test - Should not be a Green Card holder / US Citizen / US Permanent Resident

AND

3. Must not be under exempt status (Students F1, J1 visas for upto 5 years , Teachers or Researchers for upto 2 years are under exempt status)

If a non US Citizen meets the above three, he/she is considered a Resident Alien.

Resident Aliens should file Form 1040.


Non Resident Alien :

There are the tests to pass to be considered a Non Resident Alien

1. Green Card Test - Should not be a Green Card holder / US Citizen / US Permanent Resident

AND

2. Substantial Presence Test see Substantial Presence Test Calculator

Fail the Substantial Presence Test.

OR / AND

3. Is Under exempt status (Students F1, J1 visas for upto 5 years , Teachers or Researchers for upto 2 years are under exempt status)

If a non US Citizen meets the above tests , he/she is considered a Non Resident Alien.

Non Resident Aliens should file Form 1040NR.

Hope it helps!