Your tax residency (whether you are a nonresident alien or a resident alien for tax purposes) determines how you are taxed and which tax forms you need to fill out. You can find out more about tax residency on the IRS "Introduction to Residency Under U.S. Tax Law" page and in IRS Publication 519 (available on the IRS website).
In general, students in F or J status are considered nonresident aliens for tax purposes for the first five calendar years of their stay in the U.S. Scholars in J status are considered nonresident aliens for tax purposes for the first two calendar years of their stay. Please note that this is a general guideline only. If you want to accurately determine your tax residency status, please see the "Resources to Determine Your Tax Filing Status" section below.
Tax residency status can be reclassified after a period of time. It's important to know your tax filing status so you can complete the correct tax forms.
Most F and J students and scholars are nonresident aliens for tax purposes; however, a few are considered "residents" or "resident aliens." Please note that "resident for tax purposes" is only a tax filing status. It does not mean that you are a resident by other definitions. Being a "resident" for tax purposes is NOT the same as being a resident for tuition purposes or a U.S. permanent resident (green hard holder).
| RA - Resident Alien | NRA – Nonresident Alien |
|---|---|
| U.S. citizen or a foreign national who | |
| meets either the “green card” or | |
| “substantial presence” test from the IRS. | Not a U.S. citizen and who does not meet either the “green card” or the “substantial presence” IRS test. |
| F and J student visa holders are | |
| considered resident aliens after five | |
| calendar years in the U.S. | F and J student visa holders are |
| considered non-resident aliens during | |
| their first five calendar years in the U.S. |
You can quickly find out your residency by completing a few questions on GLACIER Tax Prep (GTP). The Glacier Tax Prep program will ask you a series of questions to determine your residency status for federal tax filing purposes. You may obtain your travel history through the Customs and Border Patrol (CBP) website. Make sure that you have your passport to access your travel history.
If Glacier Tax Prep determines that you are a nonresident alien for tax purposes, you can proceed to use Glacier Tax Prep to complete the federal (not state) tax forms. If you qualify as a resident alien for tax purposes, you cannot use the tax preparation software in Glacier Tax Prep. Resident aliens for tax purposes file taxes in the same manner as U.S. citizens and residents. Generally, tax treaties do not apply to individuals who qualify as resident aliens for tax purposes, but there are exceptions.
Another resource to determine tax residency is the Internal Revenue Service (IRS). See the links below:
<aside> 🚨 Disclaimer: The ISS staff will provide regulatory and practice information related to F and J status, as it stands at the time of the consult. Regulatory content is designed for SEU students, and is not intended to constitute legal advice and is not a substitute for legal counsel. Tax regulations are complicated and outside the International Student Services Office scope of expertise. Only qualified tax professionals can answer nuanced tax questions.
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