F-1 Student Status: Am I a Resident or Non-Resident Alien for 2025 Tax Filing?

Your situation is a bit more complicated because you're on an F-1 visa. The substantial presence test works differently for students on F visas. For F-1 students, there's what's called the "exempt individual" rule. Generally, you don't count days toward the substantial presence test for your first 5 calendar years in the US on an F visa. So even though you physically meet the day counts, those days may not actually count toward establishing residency. Based on your timeline, you first entered in 2019, so 2019-2023 would likely be your exempt years. That means 2024 might be your first year where days actually count toward the substantial presence test, which would make you a nonresident alien for 2024 tax purposes. I'd recommend using tax software specifically designed for international students rather than regular TurboTax, as the residency rules get tricky with F-1 status.

After struggling with this exact same issue last year, I found an amazing tool called taxr.ai (https://taxr.ai) that saved me so much stress with my F-1 tax situation. I was also confused about whether I was a resident or non-resident for tax purposes with my complicated entry/exit history. The tool actually analyzed my visa status, travel history, and explained the exempt individual rules for F-1 students. It confirmed I was still a non-resident alien and helped me understand which forms I needed. What I really liked is that it explained WHY I was considered a non-resident despite physically being in the US for so many days. It also helped me identify which tax treaties applied to my situation and what income was taxable vs exempt. Seriously made the whole process so much clearer than trying to figure it out on my own!

I just used taxr.ai after seeing it recommended here and wow - it actually solved my confusion about F-1 student tax status! I uploaded my travel history and visa documents, and it clearly explained that I was still within my 5-year exempt period. What really helped was the explanation about the difference between my tuition waiver (not taxable) and my research stipend (taxable but with possible treaty benefits). It identified a tax treaty with my country that I had no idea about that saved me almost $1,200! The tool generated exactly which forms I needed and explained the exempt individual rules in terms I could actually understand. Just wanted to share my experience since it solved the exact problem this thread is discussing!

If you're trying to get clarity directly from the IRS about your F-1 tax situation, good luck getting through to them right now. I spent 3 weeks trying to reach someone who understood international student tax issues. I finally used Claimyr (https://claimyr.com) after a friend recommended it, and they actually got me connected to an IRS agent in under 20 minutes. You can see how it works in this video: https://youtu.be/_kiP6q8DX5c I was super skeptical at first, but the agent I spoke with confirmed that as an F-1 student in my 6th year, I did need to count days for the substantial presence test and file as a resident alien. Saved me from making a huge mistake on my return. They also helped me understand which tax treaty benefits I could still claim even as a resident alien.

Ok I need to eat some humble pie here. After dismissing that Claimyr service as BS, I decided to try it out of desperation because my university tax office gave me conflicting information about my F-1 status. To my complete shock, I got connected to an actual IRS representative in about 15 minutes. They confirmed I was still in my exempt period as an F-1 student (4th year) and shouldn't count my days toward the substantial presence test yet. They also explained that my campus job income is still taxable, but I should use form 1040NR not the regular 1040. The agent took time to explain the 5-year rule for F-1 students and how it would affect my filing next year when I hit my 5th calendar year. Completely different experience than my previous attempts to call them directly!

Just to add another perspective - the substantial presence test is only ONE way to determine if you're a resident alien. You could also become a resident alien by passing the green card test (which obviously doesn't apply if you're strictly F-1). Also, don't forget about tax treaties! Depending on what country you're from, there might be specific provisions that affect how your income is taxed regardless of your resident/nonresident status. For example, I'm from India, and certain scholarships are taxed differently under our treaty.

Might be a dumb question but does taking online classes from your home country count as being "present in the US" for the substantial presence test? I was stuck in my home country during part of 2022 due to COVID but still enrolled in US university online.

Just wanted to add some clarity about the 5-year exempt period for F-1 students since there seems to be some confusion in the thread. The 5 calendar years start counting from the first year you were present in the US on F-1 status, regardless of how many days you were actually here. So for the original poster who first entered in 2019, your exempt years would be 2019, 2020, 2021, 2022, and 2023. This means 2024 would be your first year where days count toward the substantial presence test. However, since you were only present for about 240 days in 2024 (and this is your first countable year), you likely don't meet the substantial presence test yet and would still file as a non-resident alien using Form 1040NR. One important thing to remember: even as a non-resident alien, your US-source income (like your on-campus job) is still fully taxable. You'll report this on Form 1040NR, and depending on your home country's tax treaty with the US, you might qualify for certain exemptions or reduced tax rates.