PILLAR · TAX (NON-RESIDENT)
Non-Resident Tax
US tax for visa holders and non-residents — 1040-NR, FBAR, Substantial Presence Test, and a Sprintax review. Math comes straight from IRS Publication 519.
Not tax advice. Consult a licensed CPA or enrolled agent for your specific filing.
U.S. tax for visa holders and non-residents
U.S. tax obligations for foreign nationals depend on residency status under IRS Publication 519. The Substantial Presence Test (SPT) determines whether you file as a resident (Form 1040) or non-resident (Form 1040-NR). F-1 / J-1 students are generally exempt individuals for SPT purposes during the first 5 calendar years; H-1B and L-1 holders count days from arrival.
Beyond the federal income tax return, visa holders may have:
- FBAR (FinCEN 114). Required if aggregate foreign financial accounts exceed $10,000 at any point in the calendar year. Filed separately from the tax return at bsaefiling.fincen.treas.gov.
- Form 8938 (FATCA). Higher thresholds than FBAR; filed with the tax return when foreign asset values cross the threshold.
- Treaty benefits. India treaty Article 21(2) standard deduction; Chinese treaty student/scholar exemptions; etc. Each is claimed via Form 8833 or specific schedule.
- Sprintax — commercial software focused on F-1 / J-1 / non-resident filings.
Tax sub-pages
- Sprintax review · capabilities, limits, pricing, who it fits
- Substantial Presence Test · 31-day + 183-day formula, exempt-individual rules
- Form 1040-NR · non-resident return structure, key schedules
- FBAR (FinCEN 114) · $10K threshold, filing process, penalties
- Non-resident alien tax basics · what triggers NRA status, treaty interaction
- H-1B tax filing · resident-vs-NRA determination, FICA exemption rules