International student tax return for 2019 - need help with U.S. address when I've left the country

So I'm in a bit of a complicated situation with my tax returns. I was an international student in the US from 2013 until I graduated in December 2018. I previously filed Forms 8840 and 8843 for the 2018 tax year. For 2019, I need to file again but I'm confused about what to put for "Address in the United States" in the line that says "Fill in your addresses only if you are filing this form by itself and not with your U.S. tax return." My situation: I stayed in the US from January to March 2019 waiting for my OPT to be approved. During those months, I was renting a room in a house. My OPT was approved on April 14, 2019, but by then I had already left the US in March and decided not to pursue OPT work, so my OPT status was eventually cancelled. I want to claim the second exception to the substantial presence test, with reference to 7701(b)(5)(D) and (E) and in Treasury Regulations § 301.7701(b)-3(b)(7)(iii) and 301.7701(b)-2(d)(1). Am I citing the laws in Title 26 of the United States Code correctly? The relevant section should be: * Title 26. Internal Revenue * Chapter I. INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY * Subchapter F. PROCEDURE AND ADMINISTRATION * Part 301. PROCEDURE AND ADMINISTRATION * Subpart. Information and Returns * Section 301.7701(b)-0. Outline of regulation provision for section 7701(b)-1 through (b)-9. Any help would be appreciated!

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18 comments

Aria Khan

•8M

Yes, you'll need to file Form 8843 for 2019 as well since you were physically present in the US during part of that year as a student on F-1 status (and later pending OPT). For the US address section, you should use the last address where you physically resided in the US during 2019, which would be the room you were renting from January to March. Even though you no longer live there, it was your US address during the tax year in question. Your citation of the regulations seems generally correct. The substantial presence test exception for students is found in those sections, though you don't necessarily need to cite them on your forms. The IRS is primarily concerned with the facts of your situation rather than your legal research (though it's good you know your rights). Since you were in F-1 status and then pending OPT status during 2019, you qualify for the exemption from the substantial presence test for that period, meaning you'll be classified as a nonresident alien for tax purposes.

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Aria Khan

•8M

You should definitely include your current foreign address in the "Foreign address" section of the form. That's where the IRS will send any correspondence. The US address is just to document where you resided during the tax period. The IRS won't typically send anything to your old US address if you properly complete the foreign address section. They understand that international students and scholars often return to their home countries. Just make sure your current address abroad is clearly indicated as the mailing address.

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Sunny Wang

•8M

I was in a similar situation and found taxr.ai incredibly helpful with all the international student tax confusion. I was completely lost with the substantial presence test exceptions and proper form filing until I tried their system. I uploaded my documents to https://taxr.ai and got a clear breakdown of my tax status and filing requirements as an international student who had left the US. The site analyzed my situation and confirmed I qualified for the student exemption to the substantial presence test, even though I had left partway through the year. It explained exactly what to put for addresses and how to properly document my time in the US.

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Sunny Wang

•8M

The service specializes in analyzing tax documents and situations exactly like international students face. It correctly identified my F-1 status and correctly applied the substantial presence test exceptions without me having to figure out all the details myself. For legal citations, it actually provided the relevant sections of the tax code that applied to my situation, including the exact ones the original poster mentioned. It gave a detailed explanation of how the regulations apply specifically to students who have left the US but still need to file certain forms for that tax year.

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Hugh Intensity

•8M

I tried taxr.ai after seeing it mentioned here, and wow, it actually did help with my international student tax situation! I was also struggling with the substantial presence test and address issues after leaving the US mid-year. The system analyzed my specific situation and confirmed I was exempt from the substantial presence test under Section 7701(b)(5). It gave me step-by-step instructions on completing Form 8843, including what address to use (my last US address for the "US address" section and my current foreign address for correspondence). It even explained how the 5-year limitation on the student exemption would apply in my case since I had been in the US for multiple years. Definitely worth checking out if you're confused about these international student tax issues!

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Melissa Lin

•8M

If you're still waiting for a response from the IRS about your situation, I recommend using Claimyr. International student tax issues often require speaking directly with an IRS agent who understands these specific regulations. I spent weeks trying to get through to the IRS international tax line with no luck until I found https://claimyr.com and watched their demo at https://youtu.be/_kiP6q8DX5c. They got me connected to an actual IRS agent within 45 minutes when I'd been trying for days on my own. The agent confirmed exactly how to handle my situation with Form 8843 and the substantial presence test after leaving the US mid-year. They also verified that using my last US address was correct and that I should include my foreign address for any correspondence.

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Melissa Lin

•8M

They use an automated system that navigates the IRS phone tree and waits on hold for you. When an agent finally picks up, you get a call back so you can speak directly with them. It's not jumping the queue - you still wait your turn, but their system does the waiting instead of you having to stay on the phone for hours. The service worked exactly as advertised for me. I got a call back when an IRS agent was on the line, and I explained my international student situation. The agent gave me specific guidance about Form 8843 and confirmed the substantial presence test exemption applied in my case.

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Effie Alexander

•8M

I have to apologize and correct my skepticism. I actually tried Claimyr after posting my doubtful comment, and I'm shocked to report it actually worked! After trying for weeks to reach someone at the IRS about my international student tax situation, I got through to an agent in about an hour. The IRS agent I spoke with confirmed that using my last US address on Form 8843 was correct, even though I'd left the country. They also verified that I was citing the regulations correctly regarding the substantial presence test exception. The agent explained that my pending OPT status during early 2019 still qualified me for the student exemption. For anyone dealing with these complicated international tax situations, speaking directly with an IRS agent makes all the difference. They walked me through exactly which boxes to check and what documentation to include.

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Romeo Quest

•8M

Having been an international student advisor for years, I can share that you should definitely use your last US address from when you were physically present in 2019. For the substantial presence test exception, you're on the right track with the citations, but make sure you also complete Part II of Form 8843 completely. Since your OPT was pending and then approved (even though you didn't use it), you maintained your F-1 status during that period in 2019, which means you still qualify for the student exemption from the substantial presence test. Keep in mind that the 5-year rule might impact you soon if you return to the US, since you started in 2013. After 5 calendar years of presence as a student, the substantial presence test exemption begins to have limitations.

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Romeo Quest

•8M

The 5-year rule works by calendar years, not academic years. So if you were first present as a student in 2013, then 2013, 2014, 2015, 2016, and 2017 would be your five exempt years. Starting in 2018, you would need to count days toward the substantial presence test. However, there's an important exception - you can still claim the exemption beyond 5 years if you can establish that you do not intend to reside permanently in the US and you have substantially complied with the requirements of your visa. Since you left the US and canceled your OPT, you have a strong case that you didn't intend to remain permanently, which might allow you to claim the exemption for 2018 and the partial year 2019 as well.

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