Determining Residency Status

Case Study

You are completing Marie's 2023 federal income tax return. Marie is a junior at the local university. She came to the U.S. in 2013 from France in F-2 immigration status with her father while he was completing his doctorate. They remained in the U.S. in the same status until her father completed his doctorate in 2015, and then returned home. Marie reentered the U.S. in J-1 student immigration status in 2020, and has not left the U.S. nor changed her immigration status. For 2023 federal income tax purposes, is Marie a resident alien or a nonresident alien?