Contact UsI am an international student and have stayed at the same state in U.S. more than one year. Am I a resident of that state for tax purposes?
Should I file an full-resident form or others for my state income tax return?
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Tax Professional Answers
Shirley (Suitao) Yang
As an International student, please note that the residency definition for tax purpose is different from the immigration law purpose. Under I.R.C. § 7701(b), IRS defines nonresident alien as neither a citizen of the United States nor a resident of the United States with special rules for first and last year of residency.
In light of the IRS Publication 519, U.S. Tax Guide for Aliens, if you are currently under a F-1 or J-1 student visa and not meet the “green card” or the “substantial presence” test as described in publication. You are generally considered a non-resident during the first five calendar years in the United Sates for tax purpose. Therefore, although you were living in the state not less than 12 months a year, you will need to file a nonresident income tax form for your state. I do encourage you to check with your State Department of Revenue for specific tax fillings information.
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461 weeks ago
In light of the IRS Publication 519, U.S. Tax Guide for Aliens, if you are currently under a F-1 or J-1 student visa and not meet the “green card” or the “substantial presence” test as described in publication. You are generally considered a non-resident during the first five calendar years in the United Sates for tax purpose. Therefore, although you were living in the state not less than 12 months a year, you will need to file a nonresident income tax form for your state. I do encourage you to check with your State Department of Revenue for specific tax fillings information.