I don't know if I am a nonresident alien (NRA) or a resident alien (RA). Can you help?
NRA or RA status is determined by the Substantial Presence Test. U.S. Tax Guide for Aliens
Can you simplify the residency process for me?
The flowchart below is a general guide to assist one in determining residency status. There are two exceptions to counting days for the substantial presence test:
1. F-1 and J-1 student visa holders are “exempt” from counting days for purposes of the substantial presence test for any part of the first five calendar years they are present in the U.S. in that visa status (one time five year exclusion; years need not be consecutive).
2. J-1 nonstudent visa holders (professors, visiting scholars, researchers, etc.) are generally considered “exempt” from counting days for purposes of the substantial presence test for two of the current and past six calendar years they are in the U.S. in that visa status (continuum period) .
Note that “exempt” years are calendar years, not years from date of arrival.
Resident or Nonresident Alien Decision Tree