Who is considered a nonresident alien for federal income tax purposes?
There are two tests to determine whether a non-U.S. citizen is treated as a resident alien for tax purposes. The first test is the “green card” test test and the second test is the “substantial presence” test. If a foreign national is in the U.S. less than 31 days, it is not necessary to count days towards the substantial presence test. If a foreign national is in the U.S. for 183 days or more, the person may become a resident alien in the U.S. depending on several factors. Generally, an F-1 visa holder is exempt from counting days towards the substantial presence test for 5 calendar years. An F-1 will become a resident alien in his/her 6th calendar year after having been in the U.S. for 183 days. A J-1 visa holder is exempt from counting days in the U.S. for 2 calendar years. He/she will become a resident alien after reaching 183 days in their 3rd calendar year. These are general rules and the actual calculation is more complicated and depends on many factors including immigration sta
