This article is for information only and is not tax advice.
This article answers the question "I would prefer to be classified as a Resident, can I change this?" It explains why you can't choose your own tax residency status and what determines it.
Can I change my tax residency status?
In general, no. You can't choose whether you're a resident or a nonresident for tax purposes. US tax rules determine your status, and you must file as that status. If you're a nonresident for tax purposes, file as a nonresident. If you're a resident for tax purposes, file as a resident.
How does Sprintax determine my residency status?
Sprintax determines your residency status from the information that you enter in Step 1 Residency, sub-step Residency Status. Your current and previous visits and your visa types determine your residency for tax purposes.
What determines tax residency?
The IRS treats you as a nonresident alien unless you meet one of the following two tests:
The green card test: you're a lawful permanent resident of the United States, and your status isn't terminated or abandoned.
The Substantial Presence Test: you're physically present in the United States for at least 31 days in the current year and for at least 183 days over three years.
To count the 183 days, add the following:
All days in the current year.
One third of the days in the first year before the current year.
One sixth of the days in the second year before the current year.
Days in which you're an exempt individual don't count toward the Substantial Presence Test. Student visa holders (F-1, J-1 student, and M) are exempt for any part of up to five calendar years. Other J and Q visa holders are exempt for any part of two calendar years out of every six.
Are there cases where I can choose resident status?
Yes, but only in limited cases that have strict requirements. These cases are exceptions to the general rule:
First-year choice: if you don't meet the Substantial Presence Test in your first year, you can elect to be treated as a resident for part of that year.
Nonresident spouse election: a married couple can elect to treat a nonresident alien spouse as a US resident and file a joint return.
Before you choose either election, check the requirements in IRS Publication 519 or ask a tax professional.
What if my residency status looks wrong?
Review your answers in Step 1 Residency, sub-step Residency Status. Check your visa types and the dates of your current and previous visits. If an answer is wrong, correct it and check your residency status again.