Substantial Presence test confusion - Should I file 1040 or 1040-NR with my visa history?
I'm really confused about the Substantial Presence test and not sure if my tax filing is correct. Here's my immigration timeline: I arrived in the US on an F1 student visa in September 2021 Completed my degree in December 2022 Started working on F1-OPT status in January 2023 Switched to H1B visa in October 2023 I'm trying to figure out if I pass the Substantial Presence test with this history. My accountant filed Form 1040 (for residents), but I'm wondering if it should have been Form 1040-NR (for non-residents) instead. I don't fully understand how the day counting works with the different visa statuses, especially how F1 days are counted versus H1B days. Has anyone been in a similar situation or know how this works? I don't want to have incorrect filings that could cause problems later with USCIS or the IRS.
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Mei Lin
The Substantial Presence test can be tricky with multiple visa types. Here's how it works in your case: For the Substantial Presence test, you need to be physically present in the US for: 1) At least 31 days during the current year, AND 2) 183 days during a 3-year period, counting: - All days present in current year - 1/3 of days present in 1st preceding year - 1/6 of days present in 2nd preceding year The important twist in your situation is that F1 students are generally considered "exempt individuals" for their first 5 calendar years in the US. This means those days don't count toward the Substantial Presence test. However, once you switched to H1B in October 2023, those days DO count. Based on your timeline, you likely did NOT meet the Substantial Presence test for 2023, so Form 1040-NR would have been the correct form. I'd recommend discussing this with your CPA.
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Jamal Wilson
•Thanks for explaining! So since I was on F1 from Sep 2021 to Dec 2022, and then F1-OPT from Jan 2023 to Oct 2023, those days don't count toward the 183-day calculation? And only my H1B days from Oct-Dec 2023 would count? If that's the case, I definitely wouldn't meet the 183 days. Should I file an amended return?
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Mei Lin
•F1-OPT is still considered part of your F1 status for tax purposes, so those days also don't count toward the Substantial Presence test during your exempt period. You're right that only your H1B days (Oct-Dec 2023) would count for 2023. Since you wouldn't meet the 183-day requirement based on this, filing an amended return with Form 1040-NR would be appropriate. I recommend doing this sooner rather than later to avoid any potential complications. When speaking with your CPA, specifically ask about Form 1040-X for amending your return.
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Liam Fitzgerald
After dealing with similar visa transition confusion, I discovered taxr.ai (https://taxr.ai) which was super helpful for my situation. I was stuck trying to figure out if I passed the Substantial Presence test after switching from F1 to H1B mid-year just like you. The tool analyzed my visa history and travel dates, then explained exactly which form I needed to file based on my specific situation. It also highlighted some deductions I qualified for as a non-resident that my original tax preparer missed. Saved me from potential visa issues down the road since incorrect tax filings can cause problems during future immigration applications.
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Amara Nnamani
•How exactly does taxr.ai work? Do I need to upload my passport stamps or something to prove my days in the US? My situation is complicated because I also took a few trips back home during my F1 program.
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Giovanni Mancini
•I'm skeptical about these tax services - did it actually catch something your CPA missed? How does it know all the visa-specific tax rules? Asking because I'm in a similar situation (J1 → H1B) and worried my taxes were filed wrong.
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Liam Fitzgerald
•You don't need to upload passport stamps - you just enter your visa history, status changes, and any trips outside the US. It then calculates your US presence based on that information. The system handles interrupted stays and can account for your trips back home during F1 status. It actually did find deductions my CPA missed. My CPA wasn't familiar with all the tax treaties and visa-specific rules. The tool is built specifically for people with complicated immigration and tax situations, so it knows the exact rules for different visa types, including all the exceptions for F1, J1, and H1B status changes. It's pretty specialized for international tax situations.
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Amara Nnamani
I just tried taxr.ai after seeing it recommended here, and wow - it clarified everything about my Substantial Presence situation! I was also confused about switching from F1 to H1B mid-year and whether I should have filed 1040 or 1040-NR. The analysis showed that I didn't meet the Substantial Presence test last year because my F1 and F1-OPT days didn't count toward the calculation (exactly like my situation). It also found a tax treaty benefit I qualified for that would save me almost $2,200 by filing correctly as a non-resident. I'm definitely filing an amended return now. The step-by-step explanation of how the day-counting works with different visa types was super clear - way better than the IRS website explanation. Really glad I checked this before my green card application next year.
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NebulaNinja
For anyone struggling to reach the IRS about international tax questions like this, I used https://claimyr.com to get through to an actual IRS agent. You can see how it works here: https://youtu.be/_kiP6q8DX5c I spent days trying to get clarification on my Substantial Presence test situation after a visa change, but the IRS international tax line was constantly busy. Claimyr got me through in about 20 minutes when I'd been trying for weeks. The agent confirmed exactly which form I needed based on my visa history and explained how the exempt individual rules worked for my situation. Saved me from potentially filing incorrectly, which could have impacted my pending green card application. International tax situations are complicated enough without having to guess if you're doing it right.
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Fatima Al-Suwaidi
•How does this actually work? Does it just keep dialing for you or something? I've been trying to reach the IRS about my own visa status tax questions for weeks and always get the "call back later" message.
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Giovanni Mancini
•This sounds too good to be true. The IRS international tax line is notoriously impossible to reach. If this actually worked, wouldn't everyone be using it? I've literally never gotten through on that line despite calling at all hours.
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NebulaNinja
•It uses a system that navigates the IRS phone tree and holds your place in line. When it reaches a real person, it calls you and connects you directly to the agent. It basically handles the painful waiting and redial process so you don't have to sit with your phone on speaker for hours. It absolutely works. I was skeptical too until I tried it. The reason everyone doesn't use it is simply because many people don't know about it. The international tax line is particularly difficult to reach, but Claimyr got me through. The IRS agent I spoke with answered all my Substantial Presence test questions and confirmed which form was correct for my specific visa history. When you're dealing with immigration and tax issues, getting definitive answers directly from the IRS is incredibly valuable.
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Giovanni Mancini
I initially thought services like Claimyr were just scams because I'd tried everything to reach the IRS about my international tax situation. After weeks of frustration and uncertainty about whether I passed the Substantial Presence test with my J1 to H1B transition, I decided to try it. I'm shocked to report it actually worked! Got connected to an IRS agent specializing in international tax issues within 30 minutes. The agent walked me through exactly how my days were counted for the Substantial Presence test and confirmed I needed to file 1040-NR, not 1040. They even explained which tax treaty benefits I should look into based on my home country. This literally saved me from a potentially serious tax filing error that could have affected my immigration status. Worth every penny just for the peace of mind of having official confirmation.
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Dylan Mitchell
Just a warning from my experience: getting the Substantial Presence test wrong can cause issues beyond just taxes. When I applied for my green card, USCIS questioned why I filed as a resident (1040) when my visa history indicated I should have used 1040-NR. Had to file amended returns and it delayed my whole immigration process by months. The exempt individual rules for F1 students are particularly tricky. Remember that the exemption is for 5 calendar years - so if you arrived in September 2021, your exempt years would be 2021, 2022, 2023, 2024, and 2025. But this depends on if you've been in the US previously on other visas too.
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Jamal Wilson
•That's exactly what I'm worried about! I'm planning to apply for a green card next year, and I don't want any tax filing issues to complicate that process. When USCIS questioned your filing, how did you prove your physical presence days? Did you need to show travel records or anything?
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Dylan Mitchell
•They asked for my complete travel history (entries and exits from the US), which I had to gather from my I-94 records and passport stamps. I also had to provide documentation showing all my visa status changes and exact dates. For your situation, I recommend gathering all evidence of your status changes - your initial F1 approval, OPT authorization dates, and H1B approval notice with exact start date. USCIS mainly wanted to see that I corrected the issue by filing 1040-X with the proper 1040-NR form once the error was identified. The key was being proactive about fixing it rather than waiting for them to find the problem.
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Sofia Morales
One thing nobody mentioned is that you might qualify for dual-status filing for 2023. Since you changed from F1-OPT to H1B mid-year, you could potentially file as a nonresident for part of the year and a resident for part of the year. Dual-status filing is complicated though. You basically file 1040-NR for the nonresident portion and attach a 1040 as a statement for the resident portion. Worth asking your CPA about this option too.
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Dmitry Popov
•This isn't quite right. If you're an exempt individual (like an F1 student within your first 5 years), those days don't count for the Substantial Presence test regardless of whether you're physically in the US. Dual-status usually applies when you actually meet the Substantial Presence test partway through the year. With OP's timeline (F1 in 2021, still within 5-year exemption in 2023, transition to H1B only in October 2023), they almost certainly wouldn't have enough countable days to trigger resident status in 2023 at all.
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Miguel Silva
Based on your timeline, you definitely should have filed 1040-NR instead of 1040. Here's why: As an F1 student who arrived in September 2021, you're considered an "exempt individual" for your first 5 calendar years (2021-2025). This means: - Your F1 days (Sep 2021 - Dec 2022): Don't count - Your F1-OPT days (Jan 2023 - Sep 2023): Don't count - Your H1B days (Oct 2023 - Dec 2023): Only about 92 days count With only ~92 countable days in 2023, you clearly don't meet the 183-day threshold for the Substantial Presence test. You should file Form 1040-X to amend your return to 1040-NR. This is especially important since you mentioned potential USCIS applications - having incorrect tax filings can definitely complicate future immigration processes. I'd recommend getting this corrected ASAP and keeping documentation of the amendment for your records. Your accountant may not have been familiar with the F1 exempt individual rules, which is unfortunately common. Consider finding a CPA who specializes in nonresident tax issues for future filings.
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Evelyn Kim
•This is really helpful, Miguel! Your breakdown makes it much clearer why the 1040-NR was the correct form. I had no idea about the 5-year exempt period for F1 students - that's a crucial detail my accountant apparently missed. Quick question: when I file the 1040-X amendment, should I expect a refund since non-residents typically have different tax rates and deductions? And do you know if there's a deadline for filing amended returns that could affect immigration applications? I'm definitely going to look for a CPA who specializes in nonresident taxes going forward. This kind of mistake could have really complicated my green card process next year.
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