Federal Income Tax Filing – Residents for Tax Purposes

US federal tax laws distinguish between residents (who are taxed in the same way as US citizens and permanent residents) and nonresidents for tax purposes.

Generally speaking, H-1B, E-3, TN and O-1 employees are considered “residents” for federal tax purposes.  Additionally, F-1 and J-1 students who have been physically present in the US for more than 5 calendar years, and J-1 scholars who have been physically present in the US for more than 2 calendar years, are also typically considered “residents” for federal tax purposes.

To confirm your federal tax residency status, the first step is to determine whether or not you are considered a “resident” or “non-resident” for tax purposes by using the Substantial Presence Test.  The IRS has information about what this test entails on their website.  You can find additional information on Sprintax to determine your residency status.

If you are found to be a resident for tax purposes, then the software Tufts purchases for tax nonresidents (Sprintax) will not be useful to you, as the software is specifically designed to provide a filing option for nonresidents for tax purposes who cannot use most tax-filing services available in the US. If you use Sprintax to determine your federal tax residency status, it will stop you from proceeding with using the software to file your tax return once you complete the first step and it assesses that you are resident for tax purposes.

Filing Federal Taxes as a Resident

While those found to be a resident for tax purposes may not be able to use Sprintax, the good news is that as a tax resident, you are free to use any tax-filing software or accountant available to US citizens.