Which One Am I?  Resident vs. Nonresident

The determination as to whether you should file a tax return as a resident or nonresident can be very, very complex.  The following descriptions are designed for most people with F or J visas, for whom determining their status as a nonresident is quite straightforward.

F VISA and J STUDENT

For purposes of filing a 2024 US tax return, you are a nonresident alien if you had an F visa or J Student visa during 2024 and have been present in the US under that visa during five or less calendar years before and including 2024. This means that if you first arrived in the US under that visa after January 1, 2020, then you are a nonresident alien for tax purposes for 2024.

J VISA - OTHER THAN J STUDENT

For purposes of filing a 2024 US tax return, you are a nonresident alien if you have a J visa  (other than J Student) during 2024 and have been present in the US under that visa during two or less calendar years before and including 2024. This means that if you first arrived in the US under that visa after January 1, 2023, then you are a nonresident alien for tax purposes.

If the above explanation excludes you from being classified as a nonresident alien, but you believe you are still a nonresident alien, don’t worry.  The descriptions above are not all inclusive of all nonresidents.  The above descriptions only represent the easiest to classify nonresidents.  If you would like for Gary to determine your status as either a resident or nonresident, please request the Advanced Residency Determination.

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