In general: F and J student visa holders are considered non-resident aliens during their first five calendar years in the U.S.
Which visas counts days in the US to determine the substantial presence test?
In calculating days of presence for the substantial presence test, a person can exclude a few calendar years present on a F visa, J visa, M visa, or Q visa (the number of calendar years varies based on the status).
What does the Substantial Presence Test ( SPT ) mean?
The Substantial Presence Test (SPT) is a norm used by the Internal Revenue Service (IRS) within the United States to conclude whether an individual who is not a citizen or lawful permanent resident in the recent past certifies as a “resident for tax purposes” or a “nonresident for tax purposes”; it is a form of physical presence test.
When do you have a substantial presence in the United States?
Days you are in the U.S. for less than 24 hours, when you are in transit between two places outside the United States. Days you are in the U.S. as a crew member of a foreign vessel. Days you are unable to leave the U.S. because of a medical condition that develops while you are in the United States.
Who is a person with a substantial presence visa?
A student temporarily present in the U.S. under an “F,” “J,” “M,” or “Q” visa, who substantially complies with the requirements of the visa. A professional athlete temporarily in the U.S. to compete in a charitable sports event.
How to claim an exception to the Substantial Presence Test?
To claim the exception for students on an income tax return, a student should attach Form 8843, Statement for Exempt Individuals and Individuals with a Medical Condition, to his form 1040NR or 1040NR-EZ. Refer to The Closer Connection Exception to the Substantial Presence Test for Foreign Students for further discussion.
