Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Residency Status

Determining Status


A student is anyone who is temporarily in the U.S. on an F, J, M, or Q visa. Immediate family members of a student are also considered students for tax purposes, including spouses and unmarried children under age 21 who reside with the student.

Students are exempt from the substantial presence test for five years. Any part of a calendar year in which the student is present in the U.S. counts as a full year.

Students gathering in college courtyard