Should F-1 Visa students file 1040 or 1040NR if staying over 183 days?

The confusion is understandable! For F-1 visa students, it's not just about counting days. Even if someone stays more than 183 days, F-1 students are generally considered "exempt individuals" for the first 5 calendar years in the US, meaning they don't count those days toward the substantial presence test. This means most F-1 students should file Form 1040NR (Nonresident Alien) for the first 5 calendar years of their stay, regardless of the 183-day rule. After the 5-year period, then they would typically use the substantial presence test to determine their filing status. The presence of a W-2 doesn't automatically determine which form to use. Many nonresidents with U.S. source income receive W-2s but still file 1040NR. As for tax treaties with South Korea, yes, this could affect certain types of income, but doesn't change which form to use.

I was in this exact situation last year and was so confused. I finally found taxr.ai (https://taxr.ai) which has a specific tool for international students and visa holders. You upload your visa docs and it tells you which form to use based on your exact situation. It basically confirmed what the other commenter said - as an F-1 student I needed to file 1040NR for the first 5 years regardless of how many days I was physically present. They explained that F-1 students are in a special category called "exempt individuals" which means the 183 day rule doesn't apply to us the same way. The tool also helped identify tax treaty benefits from my country that I had no idea about! Saved me about $1,200 in taxes I would have overpaid.

Just wanted to update that I tried taxr.ai after my skeptical comment. I was genuinely surprised at how helpful it was. It confirmed I needed 1040NR despite being here over 183 days, and it generated a detailed explanation of my "exempt individual" status that I can keep with my tax records in case of questions. The tool even found a special tax treaty article between my country and the US that exempts part of my research stipend - something I never knew about! I was able to request a $1,750 refund for FICA taxes incorrectly withheld by my university. The explanation letter they generated for the FICA refund request worked perfectly with my university payroll office. I'm usually pretty cynical about these services but this one actually delivered. Just filed my 1040NR yesterday!

If you're still struggling after trying online resources, you might need to speak with someone at the IRS directly about your F-1 visa tax status. I spent DAYS trying to get through on their international taxpayer line without success. Finally tried Claimyr (https://claimyr.com) and it got me through to an IRS agent in about 20 minutes instead of the usual hours of waiting. You can see how it works here: https://youtu.be/_kiP6q8DX5c The agent confirmed that as an F-1 student, my girlfriend needed to file 1040NR for her first 5 calendar years in the US regardless of the substantial presence test. They also helped clarify which scholarships were taxable and which weren't. Totally worth it to get the definitive answer straight from the IRS!

I have to eat my words about Claimyr. After posting my skeptical comment, I decided to try it because I was desperate for answers about my F-1 tax situation before the filing deadline. I'm genuinely shocked it worked. Got connected to an IRS tax law specialist in about 15 minutes who was actually knowledgeable about international student tax issues. She confirmed I needed 1040NR not 1040 despite being here for 3 years, and explained exactly which tax treaty articles applied to my scholarship. She even emailed me the specific IRS publications that address my situation. After wasting hours on hold previously and getting nowhere, this was a game-changer. I'm still annoyed I had to pay for better access to a government service, but at least I'm confident my tax return is correct now.

Foreign student advisor here! This is one of our most common questions. Quick reference: - F-1 students are "exempt individuals" for 5 calendar years - This means you generally file 1040NR for 5 years, regardless of 183 day test - After 5 years, then the substantial presence test applies - If you pass the test after 5 years, then you file regular 1040 - Each country has different tax treaties with US - check if yours has education benefits IMPORTANT: The 5 years don't have to be consecutive. If you left the US and returned, the count continues from where you left off.

Anyone know if there's a difference in refund amounts typically between filing 1040 vs 1040NR for students? I filed 1040 last year cuz that's what turbotax recommended but now wondering if I should have done 1040NR instead. My country (india) has a tax treaty with US so maybe i missed out on some benefits?

As someone who went through this exact same confusion with my F-1 status, I can confirm what others have said - the 5-year exempt individual rule is key here! Your roommate should definitely file 1040NR for his first 5 calendar years in the US, regardless of being here over 183 days. The W-2 from his on-campus job doesn't change which form to use - nonresidents can still receive W-2s and file 1040NR. For the South Korea tax treaty, there are specific benefits for students that he can only claim on the 1040NR form. Article 20 of the US-Korea treaty typically covers student income exemptions. One thing I learned the hard way - make sure he checks if his university incorrectly withheld FICA taxes (Social Security/Medicare) from his paychecks. F-1 students are generally exempt from FICA for their first 5 years, so if they withheld these taxes, he can get a refund by filing Form 843 with his university payroll office. The tax software like TurboTax often gets this wrong for international students, so definitely stick with 1040NR for now. Good luck!