Tax Residency Test: am I an NRA or RA?
Step one of US taxes is determining your residency status — Resident Aliens (RA) and Nonresident Aliens (NRA) file different forms with different deductions. Answer a few questions to find out.
FAQ
What's the difference between filing as NRA vs RA?
Resident Aliens file Form 1040 on worldwide income and can take the standard deduction. Nonresidents file Form 1040-NR on US-source income only, generally without the standard deduction, though tax treaty benefits may apply. Filing the wrong form can mean back taxes or clawed-back refunds.
What happens in an F-1 student's 6th year?
Starting with the 6th calendar year you're no longer an exempt individual — your US days start counting toward the Substantial Presence Test, and you typically become an RA that year (≥183 days in the US). Once you're an RA you can use mainstream software like TurboTax.
Do I need to file if I had no income?
F/J nonresidents must file Form 8843 by the tax deadline even with zero income. Scholarships, internship income, bank interest, etc. must be reported per the rules.