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.)
