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RESEARCH FOUNDATION OF THE CITY UNIVERSITY OF NEW YORK DETERMINATION OF ALIEN TAX STATUS New Revised The following information is used to determine your Federal and State (if applicable) income tax.

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Students holding an F-1 or J-1 visa are exempt from FICA for the first five (5) calendar years they are in the U.S. Once they become a resident alien under the Substantial Presence Test they are eligible for FICA tax on January 1 of the calendar year they become a resident alien.

If your "Total Days of Presence" is 183 or greater, then you pass the Substantial Presence Test and are a resident alien for tax purposes. For more information on the Substantial Presence Test, see the IRS website.

Generally, foreign students in F-1, J-1, or M-1 nonimmigrant status who have been in the United States more than 5 calendar years become resident aliens for U.S. tax purpose if they meet the “Substantial Presence Test” and are liable for Social Security and Medicare taxes.

Your Tax Residency Status 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 US.

Your Tax Residency Status 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 US.

Exempt Individual A teacher or trainee temporarily present in the U.S. under a "J" or "Q" visa, who substantially complies with the requirements of the 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.

Substantial Presence Test:To satisfy the Substantial Presence Test: A student, temporarily present in the United States under an "F" or "J" visa, must be in the U.S. for five (5) calendar years (counting all or part of a year as a full year) plus 183 days in the current year.

A foreign person will be considered a U.S. Resident for Tax Purposes if he/she meets the Substantial Presence Test for the calendar year. The test must be applied each calendar year that the individual is in the U.S.

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Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232