Are you a US tax resident or nonresident?

For US tax there are only two statuses, and they're set by tax rules — NOT by your immigration visa. A resident alien files Form 1040, is taxed on WORLDWIDE income (wages, business, interest, dividends — anywhere in the world), and must disclose foreign accounts (FBAR, Form 8938) and foreign assets. Most deductions and credits are available. A nonresident alien files Form 1040-NR and pays US tax only on US-source income. Fewer deductions, usually no standard deduction, and special rules for investment income. How the status is decided: • Green Card Test — if you hold a green card, you're a resident for the year. • Substantial Presence Test — a day formula: days this year + 1/3 of last year + 1/6 of the year before. If ≥31 days this year AND the total ≥183, you're a resident. Key nuances: • Your move year is usually dual-status: nonresident for part of the year, resident for the rest — a separate, more complex return. • F/J students and J/Q teachers are 'exempt individuals': their days don't count (5 and 2 years respectively), so they're usually nonresidents and file Form 8843. • Closer connection — if you meet the test but had under 183 days this year and your life is centered abroad, you can stay a nonresident via Form 8840. • A tax treaty can move residency to another country (tie-breaker). Getting the status wrong is a common cause of overpaying — or underpaying and facing penalties. When in doubt, check with a professional.