ANSWERS |LATEST 2026/2027 UPDATE|GRADED A+
Question 1
Ken entered the U.S. on July 30, 2019, in F-1 immigration status. He had never been to the
United States before and he did not change immigration status during 2022. Assuming he
is still a student, for federal income tax purposes, Ken is a ____
CORRECT ANSWER
Nonresident; He has been in the U.S. for less than 5 years
Question 2
Nell was in the U.S. as a child in J-2 status with her parents from 2010 through 2013. She
re-entered the U.S. in 2021 as a student in J-1 status. For federal income tax purposes, Nell
is a ___.
CORRECT ANSWER
Resident; The time she was present in the U.S. as a child is considered when
determining her total number of years with exempt days.
Question 3
Polina entered the U.S. on July 30, 2018 in J-1 student immigration status. On July 10,
2021, her husband Dmitry joined her in J-2 immigration status. Polina and Dmitry had no
income in 2022. Which form(s) should both Polina and Dmitry file for 2022?
CORRECT ANSWER
Forms 8843; Both are nonresident aliens
Question 4
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, Helen is a visiting professor at the local university. Helen was a graduate student from
June 2018 to May 2020 in F-1 immigration status. She re-entered the United States as a
teacher on December 20, 2021 in J-1 immigration status. For 2022 federal income tax
purposes, Helen is a ___.
CORRECT ANSWER
Resident; She cannot exclude any of her days of presence from the substantial presence
test.
Question 5
A student from India entered the United States on December 1, 2014 on an F-1 visa. Since
he has been in the US for more than 5 years, he is no longer exempt. Now we must use the
Substantial Presence Test to determine his residency. How many days has he been here for
the purposes of this calculation?
CORRECT ANSWER
2023 - 365 days
2022 - 122 days = (365 days / 3)
2021 - 61 days = (365/6)
- Total Days = 548 = (365 + 122 + 61)
- 548 > 183 days, so the student is a Resident for tax purposes
Question 6
Student from UK entered the United States on December 1, 2014 on an F-1 visa. He left the
US on December 1, 2017 and returned December 1, 2020. He left the US on February 1,
2021 and returned September 1, 2023.
- Is he still exempt? Does he need to file Form 8843?
- How many days has he been here in the US?
CORRECT ANSWER
Not Exempt! - Does not need to file Form 8843
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@THE STUDY VAULT
Question 1
Ken entered the U.S. on July 30, 2019, in F-1 immigration status. He had never been to the
United States before and he did not change immigration status during 2022. Assuming he
is still a student, for federal income tax purposes, Ken is a ____
CORRECT ANSWER
Nonresident; He has been in the U.S. for less than 5 years
Question 2
Nell was in the U.S. as a child in J-2 status with her parents from 2010 through 2013. She
re-entered the U.S. in 2021 as a student in J-1 status. For federal income tax purposes, Nell
is a ___.
CORRECT ANSWER
Resident; The time she was present in the U.S. as a child is considered when
determining her total number of years with exempt days.
Question 3
Polina entered the U.S. on July 30, 2018 in J-1 student immigration status. On July 10,
2021, her husband Dmitry joined her in J-2 immigration status. Polina and Dmitry had no
income in 2022. Which form(s) should both Polina and Dmitry file for 2022?
CORRECT ANSWER
Forms 8843; Both are nonresident aliens
Question 4
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@THE STUDY VAULT
, Helen is a visiting professor at the local university. Helen was a graduate student from
June 2018 to May 2020 in F-1 immigration status. She re-entered the United States as a
teacher on December 20, 2021 in J-1 immigration status. For 2022 federal income tax
purposes, Helen is a ___.
CORRECT ANSWER
Resident; She cannot exclude any of her days of presence from the substantial presence
test.
Question 5
A student from India entered the United States on December 1, 2014 on an F-1 visa. Since
he has been in the US for more than 5 years, he is no longer exempt. Now we must use the
Substantial Presence Test to determine his residency. How many days has he been here for
the purposes of this calculation?
CORRECT ANSWER
2023 - 365 days
2022 - 122 days = (365 days / 3)
2021 - 61 days = (365/6)
- Total Days = 548 = (365 + 122 + 61)
- 548 > 183 days, so the student is a Resident for tax purposes
Question 6
Student from UK entered the United States on December 1, 2014 on an F-1 visa. He left the
US on December 1, 2017 and returned December 1, 2020. He left the US on February 1,
2021 and returned September 1, 2023.
- Is he still exempt? Does he need to file Form 8843?
- How many days has he been here in the US?
CORRECT ANSWER
Not Exempt! - Does not need to file Form 8843
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