Filing requirements for all others with a physical presence or income source in the United States

Use this chart to determine if you are actually a tax resident. If you are not a tax resident you may still have filing requirements. Begin here to guide you to the forms you will need to file. If you are a tax resident you will be guided to the resident forms. Click on your visa status (or non visa status if you have no legal status).

Your visa status and your date of entry to the United States determine your tax filing requirements. If you are unsure, check your I-94. The I-94 information has been automated since April 2013 for all sea and air admissions. Go to I-94 Retrievals for the electronic forms. Do not start applying the tests for substantial presence, etc., until AFTER you have determined your visa status. Social security cards and passports do not give enough information to determine filing requirements. You will need to check your I-94 (as well as I-20 for students and DS-2019 for researchers).

 

VISA STATUS

FILING REQUIREMENTS


Lawful Permanent Residents (green card), asylees and refugees

Filing requirements identical to citizens.


A, C, F, G, J, M, and Q visas

Special rules apply which override the substantial presence test. This category includes students, scholars, teachers, employees of foreign governments and international organizations, regular commuters from Canada or Mexico, aliens who are unable to the leave the United States because of a medical condition, foreign vessel crew members, aliens in transit through the United States, and athletes participating in charitable sporting events.


No legal status (includes aliens who are in violation of their status requirements)

Use substantial presence test to determine filing requirements.


All other visas (there are over 80 types of visas used at ports of entry to the United States)

Use substantial presence test to determine filing requirements (unless alien is unable to leave the US because of a  medical condition or is an athlete participating in charitable sporting event)

 

 

 

 

 

"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