# US tax residency status



## mccrae (Feb 25, 2018)

Hi!

I am in the US on an F1 student visa. I pass the "substantial presence test" as defined on the IRS website here:

IRS gov website
-> individuals
-> international-taxpayers
-> substantial-presence-test

(please excuse the strange format, I am forbidden from posting a link because this is my first post).

Normally this would mean that I am a _resident_ for tax purposes. However, there is a clause stating that certain individuals may be "exempt" from resident status, and thus classed as _nonresident_. I qualify for this exemption.

I have the impression that the nonresident status is intended as some sort of benefit (hence the term "exempt") because it means no tax is paid on foreign income. More evidence of this is the fact that a nonresident tax return must be filed along with a proof of nonresident status (Form 8843), while there seems to be no similar form for proof of residency status.

However, in my case I have no foreign income and I am due a refund which would be substantially larger if I filed as a resident rather than a nonresident.

So finally, my question: is my impression (that nonresident status is a benefit) correct? And if so, may this benefit be waived, so that I could file as a resident?

Thanks in advance,
mccrae


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