Part 1 Taxpayer Data, Residency and Special Filing Situations question: F-1 student visa in August

Part 1Taxpayer Data, Residency and Special Filing Situations

Wen came to the U.S. on an F-1 student visa in August 2022 and has been a full-time student ever since, with no earlier U.S. visits. For 2025, Wen is:

A A resident alien because she exceeded 183 days in 2025
B A resident alien who may file jointly with a parent
C A dual-status alien, as her visa changed
D A nonresident alien who files Form 1040-NR and Form 8843

Show the answer and explanation

Answer: D. A nonresident alien who files Form 1040-NR and Form 8843

Days present as an exempt individual do not count toward substantial presence. A student on an F, J, M or Q visa is exempt unless he or she has been exempt as a student for any part of more than 5 calendar years. Wen has been a student in 2022, 2023, 2024 and 2025, four calendar years, so her days do not count and she remains a nonresident. She files Form 1040-NR if she has income to report and attaches Form 8843 to explain the excluded days. Source: IRC 7701(b)(5)(D)-(E); Pub. 519 (2025), Exempt Individual, Students; Form 8843 instructions. Tax year: 2025 (law as of 31 Dec 2025).

Common mistake

Counting a student's days toward the 183-day test during the first five calendar years.

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Marta files a 2025 return using an ITIN. Her two children have valid SSNs. Which credit is she barred from claiming because of her ITIN?Hugo, a citizen of France with no green card, spent 25 days in the U.S. in 2025, 330 days in 2024 and 300 days in 2023. Under the substantial presence test, for 2025 he is Dana is single and pays all the costs of her own home. Her widowed mother lives all year in a nursing home, and Dana pays more than half of that cost. Her mother's only income is $4,100 of interest. What is Dana's best 2025 filing status?

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Original study material mapped to the public IRS SEE content outlines; not a real exam question.Not affiliated with or endorsed by the IRS or PSI. Verify figures and rules against current guidance before relying on them.