Am I considered a resident or nonresident for tax purposes?

If you are not a U.S. citizen, you are a nonresident for tax purposes unless you meet the green card test or the substantial presence test for the tax year. You meet the green card test if you were a lawful permanent resident of the U.S. at any time during the tax year. You meet the substantial presence test if you were present in the U.S. for at least 31 days during the tax year and 183 days during the three-year period ending with the tax year counting all nonexempt days of presence in the tax year but only 1/3 of the nonexempt days of presence the year before and 1/6 of the nonexempt days of presence the year before that.

A full-time student under a J, F, Q, or M visa who has not been present for any part of more than five calendar years generally does not pass the substantial presence test and is a nonresident.  

A teacher or trainee under a J visa who has not been present for any part of more than two calendar years out of the last six calendar years generally does not pass the substantial test and is a nonresident. 

Category: 
Taxes for International Students and Scholars