'Exempt' Aliens (A,C,F,G,J,M and Q visas)  


Individuals with exempt status cannot choose tax residency according to what is best for them unless they are married to a citizen or permanent resident. The process of determining tax residency for these individuals is a calculation based on the number of years they are physically present in the U.S. as 'exempt' individuals.

VISA STATUS

FILING REQUIREMENTS

A and G visas (foreign government-related individuals and families)

Indefinite nonresidents --> Filing requirements for 1040NR

J and Q visas (teachers, trainees and families)

One or two calendar years of presence in the U.S. in the six preceding years* --> automatic nonresident, exempt from FICA taxes (boxes 4 and 6 on W2)

  1. FORM 8843 (Each individual in the family MUST mail a separate form 8840 annually)

  2. Filing requirements for 1040NR (income tax return for US income)


More than two calendar years of presence in the U.S. in the six preceding years* --> possible tax resident - use substantial presence test to determine residency, no longer exempt from FICA taxes (box 4 and 6 on W2)

  1. Substantial Presence Test to determine residency

  2. No longer file form 8843 

(Possible exception if employed by foreign employer --> form 8843 with attached statement)

F,J, M or Q visas (students and families)

One to five calendar years of presence in the U.S.* --> automatic nonresident, exempt from FICA taxes (boxes 4 and 6 on W2)

  1. FORM 8843 (Each individual in the family MUST mail a separate form 8840 annually)

  2. Filing requirements for 1040NR (income tax return for US income)

(This is a one time life-time exemption)

More than five calendar years of presence in the U.S.* --> possible tax resident - use substantial presence test to determine residency, no longer exempt from FICA taxes (boxes 4 and 6 on W2)

  1. Substantial Presence Test to determine residency

  2. No longer file form 8843

(Possible exception for individuals with a 'closer connection' to another country--> form 8840 Closer Connection Exception Statement for Aliens)

Professional athletes competing in charitable sports events

Must file form 8843 to declare specified days exempt from the substantial presence test.

  1. Substantial Presence Test to determine residency

  2. Must file form 8843

Individuals unable to leave U. S. for medical reasons

 

*Count as an exempt year, any year with even one day of presence in the U.S. with an F, J, M or Q status in the past six years. Do not count days as a tourist.

 

 

 

 

"I am a human being, I consider nothing that is human alien to me."

-Publius Terentius Afer (195/185–159 BC), Roman playwright and slave