VITA Foreign Student Exam Practice Test Bank (Tax Year
2026/2027) Visa Types and Residency Status
For tax purposes, which of the following visas is generally considered a "student"
visa?
A) H-1B
B) J-1
C) F-1
D) Both B and C
CORRECT ANSWER>D
Rationale: F-1 and J-1 visas are the most common visas used by foreign students
and exchange visitors. J-1 can also be used by teachers/researchers, but for the
VITA Foreign Student module, F-1 and J-1 are the primary student visas
considered.
A foreign student on an F-1 visa arrived in the U.S. on August 15, 2021. For the
2024 tax year, what is their residency status?
A) Nonresident Alien (NRA)
B) Resident Alien (RA)
C) Dual-status alien
D) U.S. Citizen
CORRECT ANSWER>A
Rationale: F-1 students are generally exempt from counting days toward the
Substantial Presence Test (SPT) for their first 5 calendar years in the U.S. Since
2024 is their 4th calendar year (2021, 2022, 2023, 2024), they are still an exempt
individual and remain a Nonresident Alien.
, A foreign student on an F-1 visa arrived in the U.S. on August 1, 2019. They have
remained in the U.S. continuously. For the 2024 tax year, what is their residency
status?
A) Nonresident Alien (NRA)
B) Resident Alien (RA)
C) Dual-status alien
D) Exempt individual
CORRECT ANSWER>B
Rationale: F-1 students are exempt from the SPT for 5 calendar years (2019, 2020,
2021, 2022, 2023). In 2024, they are no longer exempt and must count their days.
If they meet the SPT (at least 31 days in 2024 and 183 days over 3 years), they
become a Resident Alien for tax purposes.
A J-1 student arrives in the U.S. on September 1, 2024. How many days can they
count toward the Substantial Presence Test in 2024?
A) 0 days
B) 31 days
C) 122 days
D) 183 days
CORRECT ANSWER>A
Rationale: J-1 students are exempt from counting days toward the SPT during their
first 2 calendar years in the U.S. Since they arrived in 2024, they are an exempt
individual for the entire 2024 calendar year, meaning 0 days count toward the SPT.
Form 1040-NR and Filing Requirements
Which tax form must a Nonresident Alien student use to report their U.S. sourced
income?
2026/2027) Visa Types and Residency Status
For tax purposes, which of the following visas is generally considered a "student"
visa?
A) H-1B
B) J-1
C) F-1
D) Both B and C
CORRECT ANSWER>D
Rationale: F-1 and J-1 visas are the most common visas used by foreign students
and exchange visitors. J-1 can also be used by teachers/researchers, but for the
VITA Foreign Student module, F-1 and J-1 are the primary student visas
considered.
A foreign student on an F-1 visa arrived in the U.S. on August 15, 2021. For the
2024 tax year, what is their residency status?
A) Nonresident Alien (NRA)
B) Resident Alien (RA)
C) Dual-status alien
D) U.S. Citizen
CORRECT ANSWER>A
Rationale: F-1 students are generally exempt from counting days toward the
Substantial Presence Test (SPT) for their first 5 calendar years in the U.S. Since
2024 is their 4th calendar year (2021, 2022, 2023, 2024), they are still an exempt
individual and remain a Nonresident Alien.
, A foreign student on an F-1 visa arrived in the U.S. on August 1, 2019. They have
remained in the U.S. continuously. For the 2024 tax year, what is their residency
status?
A) Nonresident Alien (NRA)
B) Resident Alien (RA)
C) Dual-status alien
D) Exempt individual
CORRECT ANSWER>B
Rationale: F-1 students are exempt from the SPT for 5 calendar years (2019, 2020,
2021, 2022, 2023). In 2024, they are no longer exempt and must count their days.
If they meet the SPT (at least 31 days in 2024 and 183 days over 3 years), they
become a Resident Alien for tax purposes.
A J-1 student arrives in the U.S. on September 1, 2024. How many days can they
count toward the Substantial Presence Test in 2024?
A) 0 days
B) 31 days
C) 122 days
D) 183 days
CORRECT ANSWER>A
Rationale: J-1 students are exempt from counting days toward the SPT during their
first 2 calendar years in the U.S. Since they arrived in 2024, they are an exempt
individual for the entire 2024 calendar year, meaning 0 days count toward the SPT.
Form 1040-NR and Filing Requirements
Which tax form must a Nonresident Alien student use to report their U.S. sourced
income?
