Foreign nationals who enter the US as students, teachers, or trainees on “F”, “J”, “M”, or “Q” visas are not automatically treated as nonresidents for US tax purposes. In fact, they may be considered tax residents of the US and subject to tax on worldwide income if they have been present in the US for enough calendar days to meet the substantial presence test (SPT). These foreign nationals may, however, qualify as exempt individuals and exclude their days of presence in the US for the purposes of SPT, for a limited number of years, provided certain conditions can be met and an exempt individuals US return is filed for each of those years. Our services help foreign nationals mitigate unexpected US tax exposures and fulfill the relevant filing requirements.
