Step 1 of 5

Tax residency

For US tax purposes, a non-citizen is a resident alien (taxed like a citizen, Form 1040) or a nonresident alien (Form 1040-NR). Green card holders are residents; everyone else uses the substantial presence test.

Your status

Years you were in the US on an F, J, M or Q visa

Tap a year to cycle: Student (F-1, J-1 student, M-1, Q) → Scholar (J-1/Q researcher, teacher, trainee) → none. Any part of a year counts as a whole calendar year.

Days physically present in the US

Count any part of a day. Check your I-94 travel history on the CBP website if unsure. Mark days in F/J/M/Q status separately, e.g. if you switched to H-1B on Oct 1. CBP I-94 travel history

2026counts

Days in USof which F/J/M/Q—

0 × 1 = 0

2025counts

Days in USof which F/J/M/Q—

0 × 1/3 = 0

2024counts

Days in USof which F/J/M/Q—

0 × 1/6 = 0

Formula: all counted days this year + 1/3 of last year + 1/6 of the year before. Days as an exempt individual (F/J/M/Q within the time limits) don’t count.

Were you a US tax resident in 2025?

Marital status (end of year)

Expected filing status

Nonresident aliens generally can’t file jointly or as head of household (see the election note in your checklist).

I lived outside the US (tax home abroad, and abroad 330+ full days in 12 months or a bona fide foreign resident)Immediately before coming to the US, I was a tax resident of mainland China (for the US–China treaty)

Hong Kong, Macau and Taiwan are not covered by the US–China income tax treaty.

Which US tax forms do I need?

Tax residency