VISA FAQs

Being a Resident Alien for tax purposes normally involves meeting one of the two tests we have previously identified in the FIRPTA tab under Exemptions. These are the "Green Card Test" and the "Substantial Presence Test"

 

Here we address some generalities on Visas.

• When are holders of certain Visas considered resident aliens for tax purposes?

  • F and J Student Visa holders: After 5 years in USA.

  • J professors and researchers: After 2 years in USA

  • H-1, TN and O-1 must meet Substantial Presence Test.

    • J-1 professors and researchers in compliance with visa requirements do not count days for their first 2  years. For F-1 and J-1 Students that pushes out to first 5  years.  

  • By "years" we mean "Calendar Years".​​

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