US Citizens – Form 1040
Resident Aliens – Green card test or substantial presence test. SPT requires taxpayers to be present 31 days in the tax year, and 183 days during 3 year period (100% current year, 1/3 of first precede year, 1/6 of second precede year)
Nonresident Aliens – For any period that you’re neither a US citizen nor a resident alien for tax purposes.
Exempt individuals:
- A or G visa for a foreign government-related individual
- J or Q visa for a teacher or trainee
- F, J, M or Q visa for a student (5 years)
- Professional athlete compete in charitable events
F-1 and J-1 Students
- for living in the US 5 years or less, must Form 8843
- In additional of filing Form 8843, 1040NR is required if there are taxable wages
*1042-S box 3 or 4 codes effect how the form is reported in Form 1040 or 1040NR.
Sources:
https://www.irs.gov/individuals/international-taxpayers/alien-residency-examples
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