U.S. Tax Residency Test for International Students

Use this for tax year 2026 if you are an F-1, J-1, M-1, or Q-1 student or scholar and you want a plain-language read on U.S. tax residency. It tells you when the result needs a closer look.

Questions students ask

Does my F-1 visa mean I am a nonresident?

No. Visa status and tax residency are different. Days, exempt-individual limits, a green card, and a treaty can all change the answer.

Why does an F, J, M, or Q year come back as needs review?

Student and teacher days are not counted automatically. Exempt-individual treatment has time limits, and Form 8843 is part of that check.

What if I changed status during the year?

A change of status, a partial year, or missing prior-year days stays in review. The tool will not turn those facts into a yes or no.