Living or working in the United States under a visa comes with responsibilities that extend beyond immigration regulations. One of the most significant considerations for international individuals in the U.S. is understanding their tax residency status. Unlike immigration status, which is determined by your visa type, your tax residency status depends on how much time you spend in the U.S. and how the IRS categorizes your presence.
The Substantial Presence Test is a key component in determining whether you are considered a resident alien or a nonresident alien for tax purposes. This distinction plays a crucial role in how you file your taxes, the type of income you must report, and your eligibility for certain deductions and credits.
What Is the Substantial Presence Test?
The IRS uses the Substantial Presence Test to decide if a non-U.S. citizen qualifies as a resident alien based on their physical presence in the United States. This determination is essential because it defines whether you are taxed on all of your global income or only the income you earn from U.S. sources.
To meet the Substantial Presence Test, both of the following conditions must be true:
- You were physically present in the United States for at least 31 days during the current year.
- You were present for a total of 183 days during the current year and the two preceding years, according to the IRS’s weighted formula:
- All days you were present in the current year count as full days.
- One-third of the days from the previous year count.
- One-sixth of the days from two years prior count.
This formula ensures that recent presence carries more weight in determining tax residency. It is designed to distinguish between individuals with a sustained presence in the U.S. and those who visit briefly or intermittently.
Calculating Presence: An Example
To illustrate how the Substantial Presence Test works, let’s take a look at an example:
Assume you were physically present in the U.S. for:
- 120 days in 2024
- 180 days in 2023
- 210 days in 2022
Using the IRS formula:
- 2024: 120 days × 1 = 120 days
- 2023: 180 days × 1/3 = 60 days
- 2022: 210 days × 1/6 = 35 days
Total days for the test: 120 + 60 + 35 = 215 days
Since the total exceeds 183 days, you meet the Substantial Presence Test and are considered a resident alien for tax purposes in 2024.
Visa Holders and the Substantial Presence Test
Various visa categories affect how the Substantial Presence Test applies. Not all days are treated equally, and certain visa holders are considered exempt individuals. This means their days in the U.S. do not count toward the test for a limited period.
Exempt Individuals
Some individuals are exempt from counting days for purposes of the Substantial Presence Test. These include:
- F-1 and J-1 students for up to five calendar years
- J-1 teachers and researchers for up to two calendar years
- Diplomats and certain foreign government employees
- Professional athletes competing in charitable events
An F-1 student who first entered the U.S. in 2023 could potentially remain exempt through 2027, assuming no changes in visa status and continued enrollment in a qualifying academic program.
Importance of Tax Residency Status
Your tax residency status determines several aspects of your tax responsibilities. Resident aliens are taxed similarly to U.S. citizens, meaning they must report all income earned both within and outside of the United States. Nonresident aliens, by contrast, only need to report income that is sourced in the U.S.
Tax residency also affects the type of tax form you must file. Resident aliens typically use Form 1040, while nonresident aliens must file Form 1040-NR. Furthermore, your residency status can influence which tax benefits, deductions, and credits you are eligible to claim.
Common Misconceptions
Many visa holders assume that their immigration status is the same as their tax status, which can lead to errors in filing. For instance, some believe that being on a student visa automatically makes them a nonresident alien for tax purposes. While this is true initially, the exempt status has a time limit, and after five years, F-1 students begin to count their days of presence unless they qualify for further exemptions.
It is also a common misunderstanding that if you travel frequently in and out of the U.S., you won’t accumulate enough days to meet the test. However, the IRS’s three-year formula includes partial values for days from previous years, which can add up quickly. Even short-term visits can count toward your residency threshold.
Keeping Track of Days
Accurate record-keeping is essential when determining your tax residency. Visa holders should maintain a detailed travel log that includes:
- Dates of entry and exit from the U.S.
- Visa status at the time of each entry
- Duration and purpose of each stay
This information not only helps you calculate your presence for the IRS but also serves as supporting documentation in case of an audit or review.
Tax Implications of Meeting the Test
Meeting the Substantial Presence Test has significant tax consequences. Once you are classified as a resident alien, you are expected to report your worldwide income. This includes:
- Foreign wages and salaries
- Interest from foreign bank accounts
- Dividends from foreign investments
- Rental income from overseas properties
In addition, resident aliens may be subject to foreign account reporting requirements. If the total value of your foreign financial accounts exceeds certain thresholds, you may need to file the Foreign Bank Account Report (FBAR) or Form 8938 under FATCA.
Failing to meet these obligations can result in penalties, interest, and possible criminal charges in extreme cases. Therefore, it is crucial to understand when you become a resident for tax purposes and what that entails.
Transitioning Between Visa Types
Your visa type can change during your stay in the U.S., and such transitions can affect your exempt status. For example, if you switch from an F-1 visa to an H-1B visa, your exemption under the Substantial Presence Test ends, and your days of presence begin to count immediately.
This scenario often leads to a dual-status year, where you are considered a nonresident for part of the year and a resident for the remainder. Dual-status filings require special handling and typically involve two different tax forms. Additionally, you may not be eligible for the standard deduction during a dual-status year. Understanding when and how your residency status changes is vital for accurate tax filing. Planning in advance can help minimize tax liability and avoid common mistakes.
When the Closer Connection Exception Applies
There are situations where an individual may meet the Substantial Presence Test but still be able to claim nonresident status using the Closer Connection Exception. To qualify, you must:
- Be in the U.S. for fewer than 183 days in the current year
- Maintain a tax home in a foreign country
- Demonstrate a closer connection to that foreign country than to the U.S.
This exception is often relevant to individuals who spend considerable time in the U.S. for work or study but have not made it their primary residence. To claim this exception, you must file Form 8840 with the IRS, explaining your ties to your home country and providing sufficient documentation.
The Closer Connection Exception does not apply to individuals who were in the U.S. for 183 days or more during the year or who have applied for a green card. It is also unavailable if you have taken steps to establish a long-term presence in the U.S., such as purchasing property or enrolling dependents in U.S. schools.
Green Card Holders vs. Substantial Presence
It is important to note that the Substantial Presence Test is not the only method for determining tax residency. The Green Card Test is another standard used by the IRS. If you have been granted lawful permanent resident status, you are automatically considered a resident alien for tax purposes, regardless of how much time you spend in the U.S.
Unlike individuals under the Substantial Presence Test, green card holders do not need to calculate days of presence. However, their status carries the same reporting obligations, including worldwide income disclosure and foreign asset reporting. Abandoning your green card or failing to file taxes correctly can lead to complications with both the IRS and immigration authorities. Visa holders approaching a green card application should be aware of the tax implications and consult with professionals to ensure compliance with both sets of laws.
How Visa Holders Are Affected by the Substantial Presence Test
Understanding the theoretical framework of the Substantial Presence Test is only part of the equation. To fully grasp its implications, it is essential to examine real-world scenarios involving different visa holders. Each case presents unique challenges and insights, demonstrating how the test can alter an individual’s tax responsibilities.
Case 1: F-1 Student in Initial Years
Sophia is an international student from Germany who began studying in the United States in August 2023 under an F-1 visa. As an F-1 student, she is considered an exempt individual for the first five calendar years she spends in the country. This means that for tax years 2023 through 2027, her presence in the U.S. does not count toward the Substantial Presence Test.
Even though Sophia remains in the U.S. year-round and may meet the physical day-count threshold, she retains her nonresident alien status until the exemption expires. She must file Form 1040-NR and report only her income sourced in the United States, such as a part-time job on campus or a taxable scholarship.
This scenario underscores the importance of understanding exemption rules and how they affect tax classification.
Case 2: J-1 Scholar on Limited Term
Carlos, a researcher from Mexico, entered the U.S. in 2023 on a J-1 visa for a postdoctoral fellowship. Under the IRS rules, J-1 teachers and scholars are exempt from the Substantial Presence Test for up to two calendar years. Carlos’s exemption applies in 2023 and 2024.
If Carlos extends his stay or receives a new appointment in 2025, his days in the U.S. begin to count toward the test. Should he be present for more than 183 weighted days across 2025, 2024, and 2023, he may meet the test and be reclassified as a resident alien. He would then be required to file Form 1040 and report his global income, including any financial assets or earnings from his home country.
This example highlights how temporary exemptions eventually phase out and the necessity of planning for a shift in tax status.
Case 3: H-1B Professional With Full Tax Obligations
Amit, an IT specialist from India, relocated to the U.S. in January 2025 on an H-1B visa. H-1B holders are not exempt from counting days toward the Substantial Presence Test. Every day Amit is present in the U.S. is counted in full.
By early July 2025, Amit exceeded the 183-day threshold, fulfilling both conditions of the Substantial Presence Test. He is classified as a resident alien for tax purposes. As such, Amit must file Form 1040 and include all global income in his tax return. If he maintains foreign bank accounts or investments, he may also need to comply with additional reporting obligations.
Amit’s situation demonstrates how quickly tax obligations can change based on physical presence and the importance of understanding how visa types influence residency.
Case 4: Transition From F-1 to H-1B
Zara, originally from Nigeria, was in the U.S. as an F-1 student from 2020 to 2024. During this time, she was exempt from the Substantial Presence Test. In October 2025, she transitioned to an H-1B visa and began full-time employment.
Starting from the date her H-1B status is activated, Zara’s days of presence begin to count. If she remains in the U.S. for the rest of 2025, her total days for the year may be sufficient to meet the 183-day threshold when combined with one-third of the days from 2024 and one-sixth from 2023, though these are exempt years. If she falls short, she may still be classified as a nonresident for 2025. This case underscores how changing visa status can affect the calculation and result in a dual-status tax year.
Case Studies in Greater Detail
We explored a few case studies to illustrate how the Substantial Presence Test applies to various visa categories. We will delve deeper into real-world scenarios that often raise questions among international visa holders. Understanding how nuanced situations can affect tax residency will help avoid costly mistakes.
Extended F-1 Student with CPT and OPT
Take the example of Nina, who entered the United States on an F-1 visa in 2019. She remained in student status continuously through 2024 and engaged in Curricular Practical Training (CPT) in 2023 followed by Optional Practical Training (OPT) starting in 2024.
F-1 students are typically exempt from the Substantial Presence Test for five calendar years. Therefore, Nina is exempt for 2019 through 2023. In 2024, she starts counting days. Since she was in the U.S. for all of 2024, she meets the 31-day minimum for the current year and likely exceeds the 183-day total using the formula:
- 2024: 365 days × 1 = 365
- 2023: 365 days × 1/3 = 121.6
- 2022: 365 days × 1/6 = 60.8
Even if only a portion of each year was spent in the U.S., she would surpass 183 days. She meets the test in 2024 and becomes a resident alien for tax purposes.
J-1 Researcher Reentering the U.S.
David arrived in the U.S. in 2020 under a J-1 visa as a researcher. He left in 2022 and returned in 2025 under the same J-1 category.
J-1 researchers have a two-year exemption period. If David used those two years during 2020 and 2021, any return visits on the same visa category would count toward the test. Therefore, his 2025 stay is subject to SPT calculations.
Let’s assume he was in the U.S. for 200 days in 2025, 180 in 2024, and 150 in 2023:
- 2025: 200 × 1 = 200
- 2024: 180 × 1/3 = 60
- 2023: 150 × 1/6 = 25
Total = 285 days
David meets the Substantial Presence Test and becomes a resident alien in 2025.
H-1B with Previous F-1 Visa
Sara studied under an F-1 visa from 2017 to 2021 and transitioned to an H-1B in 2022. Her exempt period ended in 2021. Since H-1B visa holders are not exempt, days from 2022 onward count toward the Substantial Presence Test.
- 2024: 365 × 1 = 365
- 2023: 365 × 1/3 = 121.6
- 2022: 365 × 1/6 = 60.8
She meets the threshold easily and is considered a resident alien from 2024 onward. This demonstrates how transitions from exempt to non-exempt visa types affect residency status.
Common Pitfalls to Avoid
Misunderstanding the Exempt Individual Status
One of the most common mistakes is misunderstanding the term “exempt individual.” Being exempt does not mean one is exempt from paying taxes; it only refers to exemption from counting days toward the Substantial Presence Test.
F-1 and J-1 students are often confused about whether they can extend their exempt period beyond five calendar years. Extensions require proving to the IRS that the individual has not taken steps toward permanent residency and continues to maintain student status.
Incorrect Day Count
Another error is miscounting days. Travel days to and from the U.S., partial days, or brief visits abroad may lead to incorrect calculations. Every partial day in the U.S., including layovers and overnight stays, usually counts as a full day. Exceptions apply to days spent commuting from Canada or Mexico, but documentation is required.
It is also important to know that some days may not count, such as those when an individual is unable to leave the U.S. due to a medical condition that arose while present in the country.
Failing to Transition to the Correct Tax Form
Once a person meets the Substantial Presence Test, they must file as a resident alien using Form 1040. Continuing to file Form 1040-NR may result in inaccurate tax treatment, missed deductions, and IRS penalties.
Not Filing Form 8840 for Closer Connection
Some individuals meet the Substantial Presence Test but qualify for the closer connection exception. Failing to file Form 8840 in such cases results in being treated as a resident alien, even if most economic and personal ties remain with a foreign country.
To claim this exception, the individual must:
- Be in the U.S. for fewer than 183 days during the current year
- Have a tax home in another country
- Demonstrate a closer connection to that country
Implications of Resident vs. Nonresident Status
Worldwide vs. U.S.-Sourced Income
Resident aliens are taxed on worldwide income, while nonresident aliens are only taxed on U.S.-sourced income. This means that once an individual qualifies as a resident alien, they must report foreign income, bank interest, dividends, and business revenue even if it originates outside the United States.
Nonresidents, on the other hand, are subject to withholding tax on certain types of U.S. income and may have limited eligibility for credits and deductions.
Filing Requirements
Resident aliens generally use Form 1040, which provides broader deductions, such as the standard deduction, and access to credits like the Earned Income Tax Credit and education credits. Nonresident aliens file Form 1040-NR and cannot usually claim these benefits unless a treaty provision applies.
Treaty Benefits
Tax treaties between the U.S. and other countries can override standard residency and taxation rules. For example, some treaties allow students and researchers to avoid double taxation, extend exemptions, or qualify for additional deductions. Treaty benefits often require filing Form 8833 with the tax return.
Dual Status Tax Year
If someone transitions from nonresident to resident (or vice versa) in a given tax year, they have a dual status year. They must file a dual-status return, which includes:
- Form 1040 with a statement for the resident part of the year
- Form 1040-NR for the nonresident portion
Rules differ for allowable deductions and credits depending on the status period.
Documentation and Record-Keeping
Maintaining accurate records of visa status, travel history, and the number of days present in the U.S. is essential for determining residency status. Individuals should retain:
- Copies of passport pages with entry and exit stamps
- Travel itineraries or boarding passes
- Visa approval notices and Form I-94 records
- Any correspondence from the IRS regarding previous filings
Failure to provide supporting documentation during an audit or inquiry may lead to reclassification or penalties.
Medical Condition Exception
The IRS allows an exception for individuals who were unable to leave the U.S. due to a medical condition that developed while they were in the country. Days spent in the U.S. under such circumstances may not count toward the Substantial Presence Test.
This exception requires:
- A statement from a U.S. physician
- Filing of Form 8843 to claim the exception
It’s important to note that preexisting conditions or travel restrictions imposed by third parties generally do not qualify.
Commuters from Canada and Mexico
Some individuals who live in Canada or Mexico and commute to the U.S. for work have special considerations. Under certain conditions, commuting days may be excluded from the Substantial Presence Test.
For example, a Canadian resident who crosses into the U.S. daily for work but maintains a permanent home in Canada may not need to count commuting days if they return home each night. Supporting evidence, such as travel logs and employment contracts, is necessary.
Dependents and the Substantial Presence Test
The test applies individually. For example, if a parent qualifies as a resident alien due to time in the U.S., their child on a dependent visa may still be considered a nonresident if their exempt period is still in effect.
Dependent children must also have their own tax identification number (ITIN or SSN) and meet residency requirements to be claimed on a resident return.
Additional IRS Forms and Considerations
- Form 8843: Required by F and J visa holders even if no income was earned, to maintain exempt status
- Form 8840: Used to claim the closer connection exception
- Form 8833: Required for treaty-based return positions
- Form W-8BEN: For nonresidents claiming tax treaty benefits on certain U.S. income
- Form 8233: For nonresident alien individuals claiming exemption from withholding on personal services
Compliance and Audits
Failure to follow Substantial Presence Test rules can trigger audits, fines, and loss of treaty benefits. Common red flags include:
- Inconsistent reporting of income across years
- Filing as a nonresident while meeting the SPT
- Claiming exemptions without supporting forms
Voluntary compliance through amended returns or disclosures can reduce penalties and demonstrate good faith.
Understanding Complex Tax Residency Scenarios
The Substantial Presence Test establishes the standard for determining tax residency in the United States, but a range of exceptions, unique circumstances, and international agreements can alter how the test is applied. These complexities can significantly influence how an individual is classified for tax purposes. We explore nuanced situations, including medical exemptions, treaty overrides, dual-status years, military service abroad, and tax home considerations.
Medical Conditions and Unforeseen Circumstances
Unexpected medical issues can prevent an individual from leaving the United States, leading to extended stays that might otherwise result in meeting the Substantial Presence Test. However, the IRS provides limited relief in such cases under certain conditions.
Medical Condition Exception
If an individual intended to leave the U.S. but was unable to do so due to a medical condition that developed while in the country, those days may not be counted toward the Substantial Presence Test. This exemption does not apply to pre-existing conditions or voluntary treatments.
To qualify:
- The medical issue must have arisen while the individual was already present in the U.S.
- Documentation, including physician statements and travel records, must support the claim.
- The individual must file Form 8843 to request the exclusion of these days.
Example:
Akira, a tourist from Japan, was hospitalized for three weeks in the U.S. due to a severe illness. Since the condition developed after her arrival and she was unable to travel, those days may be excluded from the SPT calculation if she properly documents and files the necessary forms.
Tax Treaties and Treaty Overrides
Many countries have tax treaties with the United States that provide additional rules or benefits for determining tax residency. A treaty may override the Substantial Presence Test in certain cases.
Common Treaty Provisions
Tax treaties may include tiebreaker rules for individuals considered residents of both countries, often based on factors such as:
- Permanent home
- Center of vital interests (economic and personal ties)
- Habitual abode
- Nationality
If the tiebreaker rules determine that the individual is a resident of the treaty country rather than the U.S., they can file as a nonresident alien.
To claim benefits under a tax treaty:
- File Form 8833 to disclose the treaty-based position.
- Provide a detailed explanation of the applicable treaty article and the facts supporting the claim.
Example:
Marta, an Italian citizen, spent more than 183 days in the U.S. during the year and meets the Substantial Presence Test. However, under the U.S.-Italy tax treaty, she qualifies as a resident of Italy based on her permanent home and center of vital interests. She files Form 8833 to claim treaty benefits and reports as a nonresident alien.
Dual-Status Aliens: A Transitional Tax Year
Individuals transitioning between nonresident and resident alien status during a tax year are considered dual-status aliens. This often occurs in the year someone:
- Meets the Substantial Presence Test mid-year
- Receives a green card partway through the year
- Leaves or enters the U.S. under circumstances that affect residency
Dual-Status Tax Filing
In a dual-status year:
- Income earned before becoming a resident is taxed as a nonresident
- Income earned after residency begins is taxed as a resident
Taxpayers must:
- File a dual-status return using Form 1040 with a statement attached using Form 1040-NR
- Clearly separate pre-residency and post-residency income
- Cannot file jointly with a spouse unless electing full-year residency (if applicable)
Example:
Raj entered the U.S. on an H-1B visa in July 2025 and met the SPT in October. His 2025 tax return is dual-status: nonresident from January to October, resident from October to December. He reports only U.S. income during the nonresident period and global income after residency began.
Electing Resident Status Early
In some situations, individuals may choose to be treated as residents for the entire tax year even if they don’t meet the Substantial Presence Test until later in the year. This is known as the First-Year Choice.
Eligibility for First-Year Choice
To make this election:
- The individual must be present in the U.S. for at least 31 consecutive days in the year
- Must be present for at least 75% of the days between the beginning of the 31-day period and the end of the year
- Cannot have been a U.S. resident in the previous year
This election is made by attaching a statement to the tax return.
Example:
Lina arrived in the U.S. on an L-1 visa in September and did not meet the SPT by year-end. However, since she was in the U.S. continuously for more than 31 days and met the 75% threshold, she can elect to be treated as a resident starting from her arrival date.
Closer Connection Exception: A Second Look
Although previously covered, the Closer Connection Exception merits deeper discussion, especially in how it applies to individuals with extensive international ties or dual residences.
Establishing a Closer Connection
An individual may avoid resident alien status even if they meet the SPT if they:
- Spent fewer than 183 days in the U.S. during the current year
- Maintain a tax home in a foreign country
- Demonstrate stronger ties to that country
Documentation must support:
- Permanent home abroad
- Family location
- Business or professional activities
- Cultural and religious affiliations
- Social and economic ties
Example:
Dalia, a Canadian consultant, spent four months on a temporary assignment in the U.S. in 2025 and returned to her permanent residence in Canada. She qualifies for the Closer Connection Exception by proving her strong ties to Canada and files Form 8840.
Expatriation and the Substantial Presence Test
The SPT can also be relevant for U.S. citizens and long-term residents who relinquish their citizenship or green card.
Expatriation Tax Implications
If an individual gives up their U.S. citizenship or green card after meeting the long-term residency requirement (8 of the last 15 years), they may be subject to the expatriation tax regime. The timing of physical presence before and after expatriation affects tax reporting.
Such individuals must:
- File Form 8854 to notify the IRS of expatriation
- Comply with exit tax rules if applicable
Example:
Pierre, a long-term green card holder, leaves the U.S. and formally abandons his green card. His time spent in the U.S. during that year still counts toward the SPT, and he may have final tax filing and reporting requirements.
U.S. Citizens and SPT: When It Doesn’t Apply
The Substantial Presence Test does not apply to U.S. citizens. However, Americans living abroad may be eligible for other exclusions or foreign tax credits.
U.S. citizens are always considered resident aliens for tax purposes and must:
- File annual tax returns reporting worldwide income
- Possibly claim the Foreign Earned Income Exclusion (Form 2555) or Foreign Tax Credit (Form 1116)
Even minimal presence in the U.S. does not change this status.
Military and Government Personnel Abroad
U.S. military members and federal employees stationed abroad are not subject to the SPT, as their residency is based on their citizenship.
However, non-citizen dependents or family members accompanying them may still be subject to the SPT, especially if they are in the U.S. for extended periods.
Example:
Mina, the spouse of a U.S. servicemember, resides in the U.S. while her spouse is deployed overseas. Her physical presence in the country may trigger the SPT if she remains for long periods without an exemption.
Treaty Residents and Foreign Income Reporting
Foreign nationals who successfully claim treaty residency status must still consider reporting requirements for U.S.-sourced income.
Although they file as nonresidents, they may need to:
- File Form 1040-NR
- Report U.S. interest, dividends, or rental income
- Submit treaty documentation annually
They are not required to report foreign income unless connected to U.S. business or investments.
Extended Visa Holders and Repeated Short Visits
Infrequent but repeated visits to the U.S. over multiple years can still add up under the SPT.
Example of Accumulated Presence
Niko, a business executive from Greece, spends about 120 days each year in the U.S. for meetings and conferences. While no single year crosses 183 days, over three years:
- 120 (current year)
- 120 x 1/3 = 40 (previous year)
- 120 x 1/6 = 20 (second previous year)
Total = 180 days
He avoids the SPT by a narrow margin. If he increases his stay the next year, he could be classified as a resident alien. Tracking travel precisely is critical.
Conclusion
Navigating the U.S. tax system as a noncitizen requires a clear understanding of how residency status is determined. Throughout this series, we’ve explored the full scope of the Substantial Presence Test and how it influences tax obligations for foreign nationals living, working, studying, or transitioning within the United States.
From the basic formula used to count days of physical presence, to the exemptions available to certain visa holders, the Substantial Presence Test plays a pivotal role in whether an individual is taxed as a resident or nonresident alien. Visa type alone doesn’t determine tax status — how much time you’ve spent in the U.S., and under what conditions, is what matters most.
Students on F-1 or J-1 visas, scholars, researchers, and foreign workers on H-1B or other employment-based visas all face different rules and timelines. Some may benefit from exemptions, while others must start counting days from the moment they arrive. Understanding the nuances, such as how dual-status years work, how cross-border commuting is treated, and when to apply the Closer Connection Exception, can prevent common filing mistakes and penalties.
Beyond individual case scenarios, we also examined treaty overrides, exceptional medical conditions, and international assignment complexities. These real-world examples show how flexible and technical the tax residency rules can be, and why close attention to personal circumstances and timing is essential.
Ultimately, correctly determining your tax residency status affects not just which form you file, but how your global income is treated, what deductions and credits you can claim, and how you plan your financial life in the United States.
Whether you’re a newcomer on a student visa, an experienced professional transitioning to permanent residency, or a cross-border commuter, staying informed and proactive about your tax residency is key to compliance and financial clarity. If you’re uncertain about how these rules apply to your personal situation, consider consulting a qualified tax professional or immigration advisor. Taking the time to get it right ensures peace of mind and protects you from unexpected liabilities down the road.