Global Services

The Visa Office is unable to provide tax advice, however, below are helpful links to help you navigate the U.S. tax system.

Determining your tax residency status (from the University of Chicago)

If you are not a U.S. citizen, you are considered a “non-resident for tax purposes” unless you meet the criteria for one of the following tests:

• The “Green Card” Test: You are a ‘resident for tax purposes if you were a legal permanent resident of the United States any time during the past calendar year.
• The Substantial Presence Test: You will be considered a “resident for tax purposes” if you meet the Substantial Presence Test for the previous calendar year.
  • To meet this test, you must be physically present in the United States for at least:
    • 31 days during the current year, and 183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:
      • All the days you were present in the current year, and
      • 1/3 of the days you were present in the first year before the current year, and
      • 1/6 of the days you were present in the second year before the current year.
    • If the total equals 183 days or more = Resident for tax (*note exception below)
    • If the total equals 182 days or less = Nonresident for tax
  • Exceptions
    • F or J students receive 5 “exempt”** years. Not exempt from tax, but of counting physical days of presence in the U.S. towards the Substantial Presence Test. If you have been in the U.S. for fewer than 5 calendar years** (including any previous F-1/F-2/J-1/J-2 statuses at any point), then you are considered a “Nonresident for Tax Purposes.”
    • J Non-Students (including Non-Degree Visiting Students) receive 2 “exempt” *years (of the past 6 years).
    • “Exempt” years are CALENDAR years, not years from the date of arrival (e.g. if you arrived on 11/23/2022, 2022 would be counted as one, total calendar year and you would have four calendar years remaining).