I did an undergraduate degree between 2008 and 2013 under an F1 visa. Then, right after, I started a graduate degree (PhD). I had to apply for a new F1 visa after I graduated in 2013, but I kept my social security number from 2010.

My question is: does the 5 year non-resident alien status for tax purposes reset with a new F1 visa or is that period once in a lifetime? In other words, should I have had to file 1040 instead of 1040NR?


As a student, you are not an exempt individual if you have been an exempt individual as a student, teacher, or trainee for any part of 5 previous calendar years (unless you claim closer connection to a foreign country). That's 5 calendar years ever (not 5 out of the previous so many years). For you, the 5 calendar years were 2008, 2009, 2010, 2011, and 2012. You cannot be an exempt individual as a student for 2013 or any later years. So your days in the US in student status do count towards the Substantial Presence Test, and you are a resident alien for a given year if you pass the test for that year.

Your Answer

By clicking “Post Your Answer”, you agree to our terms of service, privacy policy and cookie policy

Not the answer you're looking for? Browse other questions tagged or ask your own question.