Resident Alien or Non-Resident Alien for Tax Purpose? Just left US after 5 years on F-1

Your calculation looks correct! You've hit the nail on the head with your understanding of the substantial presence test for 2024. Since you were exempt as an F-1 student for the first 5 calendar years (2019-2023), 2024 was your first year where you started counting days toward the substantial presence test. With 335 days in the US during 2024, you easily surpassed the 183-day threshold, making you a resident alien for tax purposes for the entire 2024 tax year. This means you should file Form 1040 (not 1040-NR) for the 2024 tax year. Your residency starting date is indeed January 1, 2024, and your residency termination date would be December 1, 2024 (your departure date). One thing to note - even though you're a resident alien for tax purposes, you might want to look into any tax treaties between the US and your home country, as they might provide additional benefits. Some treaties have special provisions for students and teachers.

When I had this exact same situation last year, I was tearing my hair out trying to figure it all out! I ended up using https://taxr.ai and it was a game changer. Their AI analyzed my visa history, travel dates, and tax status and gave me a really clear answer about my resident vs. non-resident status. They have a specific feature for people on F-1 visas that understands the exempt years and substantial presence test calculations. It confirmed I needed to switch from 1040-NR to regular 1040 and even highlighted specific deductions and credits I qualified for as a resident alien that I would have missed otherwise. Honestly saved me hours of research and probably helped me avoid a potential audit.

I tried taxr.ai after seeing the recommendation here and it's legit! I was in a similar situation with my J-1 visa and the substantial presence test calculations. The tool correctly identified my transition from non-resident to resident alien status and walked me through all the documentation I needed. What really helped was the personal tax timeline it created showing exactly when my status changed. It also flagged that I qualified for a special provision in my country's tax treaty that lets me exclude some of my scholarship money - something I had no idea about before! For anyone confused about resident vs non-resident status or Form 1040 vs 1040-NR decisions, it's definitely worth checking out. Wish I'd known about it sooner instead of spending hours on IRS publications!

Just want to offer another perspective based on my own experience. After hours on hold with the IRS trying to get clarity on my resident alien status last year, I found a service called Claimyr (https://claimyr.com) that got me through to an actual IRS agent in about 15 minutes. When you're dealing with complex resident/non-resident questions, sometimes you really need to talk to a human at the IRS who can look at your specific situation. I had a similar F-1 visa situation where I became a resident alien mid-year, and the agent was able to confirm exactly how I should file and which forms I needed. You can see how it works here: https://youtu.be/_kiP6q8DX5c It's such a relief to get an official answer directly from the IRS instead of wondering if you're interpreting the rules correctly, especially with something as high-stakes as your residency status.

I was super skeptical about Claimyr until I actually tried it. After posting that comment yesterday, I decided to give it a shot since I've been trying to resolve this weird issue with my 1040-NR from when I was still a non-resident on F-1. Not gonna lie, I was shocked when I got a call back saying they had an IRS agent on the line. Took less than 20 minutes! The agent confirmed exactly what I needed to know about the substantial presence test calculation and explained how the transition from non-resident to resident alien works with my specific visa history. They even caught a mistake in how I was calculating my exempt days that could have caused problems. Definitely worth it for the peace of mind knowing I'm filing correctly. Way better than the generic answers I was finding online.

Just to add one more complication to consider - check if you qualify for the "closer connection exception" (Form 8840). Even if you meet the substantial presence test, you might still be able to claim non-resident status if you can prove stronger connections to another country than to the US. Since you left in December 2024 and don't plan to return for 4-5 years, you might have a case, though it's trickier since you were physically present for most of the year. You'd need to demonstrate things like: - A permanent home in another country - Family located primarily outside the US - Personal belongings/assets mainly outside the US - Financial accounts in another country - Voter registration, driver's license, etc. in another country

Something else to consider - if you determine you're a resident alien for 2024, you'll need to report your WORLDWIDE income on your US tax return, not just US-source income. This is a big difference from the non-resident 1040-NR where you only report US income. Did you have any income from sources outside the US during 2024? Like investments, rental property, foreign bank interest, etc.? If so, that needs to be reported on your 1040. You might also need to file FBAR forms if you had foreign bank accounts with balances over $10,000.

I went through almost the exact same situation two years ago! Your substantial presence test calculation looks spot on. Since you were exempt as an F-1 student for 2019-2023, 2024 was indeed your first year counting days, and with 335 days you definitely crossed the 183-day threshold. One thing I'd add to what others have mentioned - make sure you keep really good records of your departure date and any documentation showing you've established residence elsewhere. The IRS sometimes questions these transitions, especially for people who were students for several years. Also, since you're now filing as a resident alien, you might be eligible for some tax benefits you couldn't claim as a non-resident - like the standard deduction and certain credits. It's not all bad news! Just make sure you're thorough about reporting worldwide income as others have mentioned.