INTERNATIONAL STUDENT & SCHOLAR SERVICES

RESIDENT OR NON-RESIDENT (FOR TAX PURPOSES)?

J-1 Scholars

Are you a Resident or a Non-Resident for Tax Purposes?

When did you enter the United States?

On or after January 1, 2013

  • J-1 Exchange Scholars/Specialists are considered Non-Resident Alien for Tax Purposes for the first 2 years and are exempt from counting any days in the first 5 years for Substantial Presence Test.

On or before December 31, 2012

You will need to take the Substantial Presence Test to determine whether you are to be considered a resident or a non-resident alien for tax purposes.

Take the Test now:

Number of days in the U.S. in 2014 +
(Number of days in the U.S. in 2013) ÷ 3 +
(Number of days in the U.S. in 2013) ÷ 6 =
Total days of presence  

According to the Substantial Presence Test, have you been present in the U.S. for more than 183 days?

 

F-1/J-1 Students

Are you a Resident or a Non-Resident for Tax Purposes?

How many calendar years have you been present in the United States?

Between 1 year and 5 years

  • F-1 and J-1 students are considered Non-Resident Aliens for Tax Purposes for the first 5 years and are exempt from counting any days in the first 5 years for Substantial Presence Test.
  • J-1 Exchange Scholars/Specialists are considered Non-Resident Alien for Tax Purposes for the first 2 years and are exempt from counting any days in the first 5 years for Substantial Presence Test. See below the section for J-1 non students.

6 years or more

You will need to take the Substantial Presence Test to determine whether you are to be considered a resident or a non-resident alien for tax purposes.

Take the Test now:

Number of days in the U.S. in 2014 +
(Number of days in the U.S. in 2013) ÷ 3 +
(Number of days in the U.S. in 2013) ÷ 6 =
Total days of presence  

According to the Substantial Presence Test, have you been present in the U.S. for more than 183 days?