Are you a Resident or a Non-Resident for Tax Purposes?

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How many calendar years have you been present in the United States?

Between 1 year and 5 years

• F-1 and J-1 students are considered Non-Resident Aliens for Tax Purposes for the first 5 years and are exempt from counting any days in the first 5 years for Substantial Presence Test.
• J-1 Exchange Scholars/Specialists are considered Non-Resident Alien for Tax Purposes for the first 2 years and are exempt from counting any days in the first 5 years for Substantial Presence Test. See below the section for J-1 non students.

6 years or more

You will need to take the Substantial Presence Test to determine whether you are to be considered a resident or a non-resident alien for tax purposes.

Take the Test now:

Number of days in the U.S. in 2014	+
(Number of days in the U.S. in 2013) ÷ 3	+
(Number of days in the U.S. in 2013) ÷ 6	=
Total days of presence

According to the Substantial Presence Test, have you been present in the U.S. for more than 183 days?

• Yes
• No