The most crucial step in filing your taxes is to determine your tax residency status for federal income tax purposes. Your tax filing status is separate from your immigration status. You may be a Resident for tax purposes even though you are still a Non-Resident for immigration purposes. If you are not a U.S. citizen, you are considered a Non-Resident Alien for tax purposes unless:

• You are a green card holder
• You passed the Substantial presence test for the tax year (January 1-December 31).

If you are an international student on an F, J, M, or Q visa you are excused (exempt) from the Substantial Presence Test for the first 5 years you are present in the US as a student or the first 2 years if you are present as a scholar. After this period, you are subject to the Substantial Presence Test. As long as you are exempt from the substantial presence test, you are required to file Non-Resident tax forms.

In general, students in F or J status are considered Non-Resident aliens for tax purposes for the first five calendar years of their stay in the U.S. Scholars in J status are considered Non-Resident 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 contact the Payroll Office and complete the Foreign National Information Form which will be used to determine your tax filing status.