VITA TRAINING QUIZZES WITH THEIR CORRECT DETAILED
ANSWERS
1. Nonresident; He has been in the U.S. for less than 5 years: 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
2. 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.: 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 .
3. Forms 8843; Both are nonresident aliens: 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?
4. Resident; She cannot
exclude any of her days of presence from the substantial presence test.:
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 .
5. 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: 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?
6. Not Exempt! - Does not need to file Form 8843
- 2023: 122 days
- 2022: 0 days
- 2021: 5 ()
- Total days: 127 < 183 Days > Nonresident for tax purposes: Student
from UK entered the United States on December 1, 2014 on an F-1 visa. He left the US on
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, VITA TRAINING QUIZZES WITH THEIR CORRECT DETAILED
ANSWERS
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?
2/
7
ANSWERS
1. Nonresident; He has been in the U.S. for less than 5 years: 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
2. 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.: 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 .
3. Forms 8843; Both are nonresident aliens: 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?
4. Resident; She cannot
exclude any of her days of presence from the substantial presence test.:
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 .
5. 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: 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?
6. Not Exempt! - Does not need to file Form 8843
- 2023: 122 days
- 2022: 0 days
- 2021: 5 ()
- Total days: 127 < 183 Days > Nonresident for tax purposes: Student
from UK entered the United States on December 1, 2014 on an F-1 visa. He left the US on
1/
7
, VITA TRAINING QUIZZES WITH THEIR CORRECT DETAILED
ANSWERS
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?
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7
