F-Visa and Income Tax Residency
If an NRA meets the student exception they are an “exempt individual” and their days in the United States do not count toward meeting the SPT. In other words, an exempt individual is not considered to be present in the United States for purposes of income tax residency and (subject to the exception discussed below) can continue to be taxed as an NRA even though they might be physically in the United States the entire year. A student may continue to be an exempt individual after the fifth calendar year if the student can establish to the satisfaction of the Internal Revenue Service that he does not intend to permanently reside in the United States and continues to meet the requirements of his F visa.
There is one “trap for the unwary”
Foreign nationals who intend to study in the United States are generally required to obtain an F-1 student visa
F-1 students may engage in limited employment during studies, if the employment is required to complete the course material, such as internships coupled with academic requirements
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