VITA FOREIGN STUDENT EXAM (2025) – COMPREHENSIVE
PRACTICE (50 QS WITH EXPLANATIONS)
1. Hans entered the U.S. on December 15, 2012 in F-1 status. He did not
change status during 2017. For tax purposes, Hans is a nonresident alien in
2017.
ANSWER: False. F-1 students are exempt from counting U.S. days for 5
years (2012–2016). In 2017, Hans no longer qualifies for the exemption →
he meets the substantial presence test and is a resident alien.
2. Abshir, a visiting professor, was in F-1 status from 2011–2013. He re-
entered on Dec 20, 2016 in J-1 status. Is he a resident alien in 2017?
ANSWER: True. J-1 professors/scholars are exempt for only 2 of the past 6
years. Since Abshir already used his F-1 years, by 2017 he is considered a
resident alien.
3. Juan was a visiting scholar (F-1, 2011–2014). He returned as a grad
student in 2016. For tax purposes, is he a resident alien in 2017?
ANSWER: True. His exempt years expired, so by 2017 he counts days of
presence → resident alien.
4. Emil came in F-2 status with his wife in 2016 and never changed. Is Emil
a resident alien in 2017?
ANSWER: False. F-2 dependents are always nonresident aliens if the
principal (F-1) is exempt.
5. Tamera was in F-2 from 2007–2011, then returned in 2016 as an F-1
student. She does not need to file Form 8843 for 2017.
ANSWER: False. All F-1 students must file Form 8843 annually, even with
no income.
6. Isniino (J-1 student since 2011) is married to Aaden (J-2 since 2015).
Aaden is not filing jointly. Aaden does not need to file Form 8843 for 2017.
ANSWER: False. All J-2 dependents must file Form 8843 each year.
7. Isniino and Aaden had a baby in the U.S. on July 4, 2017. Do they need to
file Form 8843 for the child?
ANSWER: False. A U.S.-born child is a U.S. citizen, not a nonresident alien
→ no Form 8843 required.
8. Flora and Tomas (F-1 since 2016) had their son Lorenzo join in F-2
status in 2017. Must they file Form 8843 for Lorenzo?
ANSWER: True. All F-2 dependents must file Form 8843.
, 9. Lukas, an Austrian PhD student, arrived May 2016. Is he a resident alien
for tax purposes in 2017?
ANSWER: False. F-1 students are exempt from substantial presence for 5
years → nonresident alien.
10. Aarav (F-1 since 2015) worked in a lab and summer internship. His
company issued Form 1099-MISC. For this reason, he must be a resident
alien.
ANSWER: False. Residency is based on presence/exempt years, not on
whether you receive W-2 or 1099 income. He remains a nonresident alien.
11. Mai (F-1 since 2016) had no income and no TIN in 2017. Must she file
Form 8843?
ANSWER: True. All F-1 students must file Form 8843. Since it’s her only
filing requirement, her due date is June 15, 2018.
12. Alex (J-1 scholar since 2016) lived alone while his wife stayed abroad.
Can he file as “Single”?
ANSWER: False. Filing status depends on marriage, not residence
together. Since Alex is married, he cannot file as Single.
13. Ev and Valda (married J-1s) separated in 2016, but not divorced. Can
Ev file as “Single”?
ANSWER: False. Still legally married → cannot use Single status.
14. On what line should De Lores report her most current immigration
status?
ANSWER: Line 1b on Form 8843.
15. On line 4b, how many days of exempt presence did De Lores have for
2017?
ANSWER: 365 days.
16. Which sections must De Lores complete?
ANSWER: Parts I and III of Form 8843.
17. What is the due date for De Lores’s 2017 Form 8843?
ANSWER: June 15, 2018.
18. Monica (J-1) spent $4,000 on tuition and fees. Can she claim the
American Opportunity or Lifetime Learning Credit?
ANSWER: False. Nonresident aliens generally cannot claim education
credits.
PRACTICE (50 QS WITH EXPLANATIONS)
1. Hans entered the U.S. on December 15, 2012 in F-1 status. He did not
change status during 2017. For tax purposes, Hans is a nonresident alien in
2017.
ANSWER: False. F-1 students are exempt from counting U.S. days for 5
years (2012–2016). In 2017, Hans no longer qualifies for the exemption →
he meets the substantial presence test and is a resident alien.
2. Abshir, a visiting professor, was in F-1 status from 2011–2013. He re-
entered on Dec 20, 2016 in J-1 status. Is he a resident alien in 2017?
ANSWER: True. J-1 professors/scholars are exempt for only 2 of the past 6
years. Since Abshir already used his F-1 years, by 2017 he is considered a
resident alien.
3. Juan was a visiting scholar (F-1, 2011–2014). He returned as a grad
student in 2016. For tax purposes, is he a resident alien in 2017?
ANSWER: True. His exempt years expired, so by 2017 he counts days of
presence → resident alien.
4. Emil came in F-2 status with his wife in 2016 and never changed. Is Emil
a resident alien in 2017?
ANSWER: False. F-2 dependents are always nonresident aliens if the
principal (F-1) is exempt.
5. Tamera was in F-2 from 2007–2011, then returned in 2016 as an F-1
student. She does not need to file Form 8843 for 2017.
ANSWER: False. All F-1 students must file Form 8843 annually, even with
no income.
6. Isniino (J-1 student since 2011) is married to Aaden (J-2 since 2015).
Aaden is not filing jointly. Aaden does not need to file Form 8843 for 2017.
ANSWER: False. All J-2 dependents must file Form 8843 each year.
7. Isniino and Aaden had a baby in the U.S. on July 4, 2017. Do they need to
file Form 8843 for the child?
ANSWER: False. A U.S.-born child is a U.S. citizen, not a nonresident alien
→ no Form 8843 required.
8. Flora and Tomas (F-1 since 2016) had their son Lorenzo join in F-2
status in 2017. Must they file Form 8843 for Lorenzo?
ANSWER: True. All F-2 dependents must file Form 8843.
, 9. Lukas, an Austrian PhD student, arrived May 2016. Is he a resident alien
for tax purposes in 2017?
ANSWER: False. F-1 students are exempt from substantial presence for 5
years → nonresident alien.
10. Aarav (F-1 since 2015) worked in a lab and summer internship. His
company issued Form 1099-MISC. For this reason, he must be a resident
alien.
ANSWER: False. Residency is based on presence/exempt years, not on
whether you receive W-2 or 1099 income. He remains a nonresident alien.
11. Mai (F-1 since 2016) had no income and no TIN in 2017. Must she file
Form 8843?
ANSWER: True. All F-1 students must file Form 8843. Since it’s her only
filing requirement, her due date is June 15, 2018.
12. Alex (J-1 scholar since 2016) lived alone while his wife stayed abroad.
Can he file as “Single”?
ANSWER: False. Filing status depends on marriage, not residence
together. Since Alex is married, he cannot file as Single.
13. Ev and Valda (married J-1s) separated in 2016, but not divorced. Can
Ev file as “Single”?
ANSWER: False. Still legally married → cannot use Single status.
14. On what line should De Lores report her most current immigration
status?
ANSWER: Line 1b on Form 8843.
15. On line 4b, how many days of exempt presence did De Lores have for
2017?
ANSWER: 365 days.
16. Which sections must De Lores complete?
ANSWER: Parts I and III of Form 8843.
17. What is the due date for De Lores’s 2017 Form 8843?
ANSWER: June 15, 2018.
18. Monica (J-1) spent $4,000 on tuition and fees. Can she claim the
American Opportunity or Lifetime Learning Credit?
ANSWER: False. Nonresident aliens generally cannot claim education
credits.
