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Understand the requirements for meeting the Substantial Presence test for the calendar year to qualify as a United States resident for tax purposes.

You will be considered to have a closer connection to a foreign country than the United States if you or the IRS establishes that you have maintained more significant contacts with the foreign country than with the United States.

Even though a foreign student may pass the substantial presence test, an exception exists in U.S. law which would allow the foreign student to continue to be treated as a nonresident alien.

Aliens are considered nonresidents of the United States unless they meet the Green Card test or the Substantial Presence test.

If you are an alien (not a U.S. citizen), you are considered a nonresident alien for tax purposes, unless you meet the Green Card Test or the Substantial Presence Test. In some cases, aliens may choose to override the result of the Green Card Test and/or and the Substantial Presence Test. One is by making the First-Year Choice to be treated as a resident alien for at least part of the year of arrival in the U.S.

You are a resident, for U.S. federal tax purposes, if you are a lawful permanent resident of the United States at any time during the calendar year. This is known as the "green card" test.

Information about Form 8843, Statement for Exempt Individuals and Individuals with a Medical Condition, including recent updates, related forms, and instructions on how to file. Alien individuals use Form 8843 to explain excluded days of presence in the U.S. for the substantial presence test.

Use Form 8840, Closer Connection Exception Statement for Aliens, to claim the closer connection to a foreign country(ies) exception to the substantial presence test.

Information about Form 8840, Closer Connection Exception Statement for Aliens, including recent updates, related forms, and instructions on how to file. Use Form 8840 to claim the closer connection to a foreign country(ies) exception to the substantial presence test.

If you are an alien individual (other than a foreign government-related individual), you must file Form 8843, Statement for Exempt Individuals and Individuals with a Medical Condition, to explain the basis of your claim that you can exclude days of presence in the United States for purposes of the substantial presence test because you were an exempt individual, or were unable to leave the United States because of a medical condition or medical problem.