Filing taxes as a resident on F1 Visa - can married couples file jointly without substantial presence test?

I've been living in the US since mid-2021 on an F1 visa and have been filing taxes as a non-resident alien each year. Currently I'm working on my F1 OPT. Last year (2023) I got married to my partner who was also an F1 student, and we're trying to figure out our tax situation for 2025. We spoke with a tax consultant because we heard filing jointly might save us money. The consultant told us that as non-resident aliens, we can't file jointly or claim any tuition fee tax deductions. But then they mentioned we could possibly file as residents which would allow us to file together. I pointed out that we wouldn't pass the substantial presence test, but they said we could still file as residents somehow? This seems confusing to me. Another concern I have is that as F1 students, we haven't been paying Social Security or Medicare taxes. If we suddenly file as residents, would we be liable for these taxes retroactively? Has anyone been in a similar situation? Is there actually some way to qualify as tax residents without meeting the substantial presence test? And what would happen with Social Security and Medicare taxes if we did file as residents? Any advice would be super helpful!

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18 comments

Diego Chavez

•8M

The tax consultant might be referring to the "First-Year Choice" election (also called the "Closer Connection Exception"), which allows some nonresident aliens to be treated as residents for tax purposes. For this to work, you must meet several conditions: 1) You must be a nonresident alien in one year and a resident alien the next year under the substantial presence test. 2) You must be physically present in the US for at least 31 consecutive days in the year you want to make the election. 3) You must be present in the US for at least 75% of the days starting with your 31-day period and ending with the last day of the year. Regarding Social Security and Medicare taxes - F1 students who have been in the US for less than 5 calendar years are generally exempt from these taxes on wages earned in connection with their studies. However, if you're working on OPT, you might already be paying these taxes on your current wages. Filing as a resident won't create retroactive liability for previous years when you were exempt. I'd recommend getting a second opinion from another tax professional who specializes in international student taxation before proceeding.

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Diego Chavez

•8M

You're absolutely right that F1 students are considered "exempt individuals" for the first 5 calendar years in the US, and those days don't count toward the substantial presence test. This is exactly why the tax situation becomes complex. After 5 calendar years, F1 students begin to have their days of presence counted toward the substantial presence test. If either you or your spouse has been in the US for more than 5 calendar years, that person might qualify as a resident alien under the substantial presence test. In that case, you could potentially file jointly if the resident spouse makes an election to treat the nonresident spouse as a resident for tax purposes.

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Anastasia Kozlov

•8M

I was in a similar situation with my spouse two years ago and used https://taxr.ai to help sort through our F1 visa tax filing options. Their AI actually analyzed our visa documents, explained the substantial presence test calculation specific to our situation, and clarified that my spouse could make the "election" to treat me as a resident for tax purposes since they had passed the 5-year threshold. The system provided a detailed breakdown of filing jointly vs separately, showing we'd save about $1,800 by filing jointly. It also confirmed we wouldn't face retroactive Social Security/Medicare tax liability - those exemptions stay in place for the periods when you qualified for them, regardless of your filing status choice now. What made this different from other services was getting specific guidance for our exact F1 visa situation rather than general tax advice.

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Anastasia Kozlov

•8M

You'll need to file Form 8840 (Closer Connection Exception Statement) and attach a statement to your tax return explaining the election. The process wasn't overly complicated once I understood the requirements - took maybe an extra hour of preparation time. They don't handle the actual filing for you - it's more of an analysis and guidance tool. You'll get a detailed report with recommendations that you can implement yourself through any tax filing software or give to your tax preparer. I used the report with TurboTax and was able to complete everything correctly. The documentation they provided made it clear exactly what forms and statements were needed.

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Sean Kelly

•8M

Just wanted to follow up - I ended up using taxr.ai after all and it was surprisingly helpful for our F1 visa tax situation. The system analyzed our exact dates of presence in the US and confirmed my husband had passed the 5-year threshold which made him eligible for resident filing. It walked us through the exact process for making the election to treat me as a resident (Form 8840 plus a written statement). We ended up saving around $2,300 by filing jointly compared to separate non-resident returns, mostly from education credits we couldn't claim before. The report also clarified that our past F1 FICA exemptions remain valid even with the status change. Definitely made the whole process less stressful!

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Luca Russo

•8M

If you're still struggling to get answers from the IRS about your F1 visa tax filing options, I'd highly recommend trying https://claimyr.com to get through to an actual IRS agent. After weeks of being stuck on hold or disconnected, I finally got through in about 15 minutes using their service. You can see how it works in this video: https://youtu.be/_kiP6q8DX5c The agent I spoke with confirmed that yes, if one spouse qualifies as a resident alien (either through substantial presence test or after 5 calendar years on F1), they can make an election to treat the non-resident spouse as a resident for filing purposes. The agent also verified that this election doesn't create retroactive Social Security/Medicare tax liability. Having an actual IRS person confirm this gave me peace of mind that our filing approach was correct, especially since we were getting contradictory advice from different tax preparers.

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Luca Russo

•8M

They don't just call for you - they use a system that navigates the IRS phone tree and waits on hold, then calls you when they reach a live agent. So instead of you spending hours on hold, their system does it and only connects you when there's actually an agent ready to talk. It's definitely not a scam - I was skeptical too before trying it. The IRS phone system is actually designed to disconnect calls when their queue gets too full (that's why you get the "try again later" message). Their system uses technology to keep trying until it gets through, then holds your place in line. I tried calling myself for three weeks before using the service and got through in one afternoon with Claimyr.

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GalaxyGazer

•8M

I need to eat my words here. After my skeptical comment, I decided to try Claimyr since I was desperate to resolve my own F1 visa tax question about resident vs non-resident filing. It actually worked - got connected to an IRS tax law specialist in about 25 minutes. The specialist confirmed that my wife (who's been here for 6 years on F1) can indeed make the election to treat me as a resident alien for tax purposes under section 6013(g) of the tax code, allowing us to file jointly even though I've only been here for 3 years. She also clarified that this election has no impact on our F1 visa FICA tax exemption status for prior years. Getting this confirmed directly from the IRS instead of random internet advice was honestly worth it. Sometimes you have to admit when you're wrong!

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Mateo Sanchez

•8M

Something no one has mentioned yet - if you choose to be treated as a resident for tax purposes, you'll need to report your WORLDWIDE income, not just US-source income. This includes any bank accounts, investments, or property you have in your home country. If you have significant assets or income outside the US, this could potentially increase your tax liability beyond what you'd save by filing jointly. You'd also need to file FBAR forms if you have foreign bank accounts with combined balances over $10,000 at any point during the year.

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Mateo Sanchez

•8M

There's no minimum threshold for reporting foreign income - you need to report all of it regardless of the amount. Even a few hundred dollars in interest needs to be declared on your tax return. However, there are mechanisms to prevent double taxation. The Foreign Tax Credit allows you to offset US tax with any tax you've already paid to a foreign government on that income. Alternatively, the Foreign Earned Income Exclusion might apply in some cases, though this is more relevant for US citizens living abroad.

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