VITA Training Exam Questions &
Answers (Grade A+)
Ken entered the U.S. on July 30, 2019, in F-1 immigration status. He
had never been to the United States before and he did not change
immigration status during 2022. Assuming he is still a student, for
federal income tax purposes, Ken is a ____ -
correct answer ✅Nonresident; He has been in the U.S. for less
than 5 years
Nell was in the U.S. as a child in J-2 status with her parents from
2010 through 2013. She re-entered the U.S. in 2021 as a student in
J-1 status. For federal income tax purposes, Nell is a ___. -
correct answer ✅Resident; The time she was present in the U.S. as
a child is considered when
determining her total number of years with exempt days.
Polina entered the U.S. on July 30, 2018 in J-1 student immigration
status. On July 10, 2021, her husband Dmitry joined her in J-2
immigration status. Polina and Dmitry had no income in 2022.
Which form(s) should both Polina and Dmitry file for 2022? -
correct answer ✅Forms 8843; Both are nonresident aliens
Helen is a visiting professor at the local university. Helen was a
graduate student from June 2018 to May 2020 in F-1 immigration
status. She re-entered the United States as a teacher on December
, VITA Training Exam Questions &
Answers (Grade A+)
20, 2021 in J-1 immigration status. For 2022 federal income tax
purposes, Helen is a ___. -
correct answer ✅Resident; She cannot exclude any of her days of
presence from the substantial presence test.
A student from India entered the United States on December 1,
2014 on an F-1 visa. Since he has been in the US for more than 5
years, he is no longer exempt. Now we must use the Substantial
Presence Test to determine his residency. How many days has he
been here for the purposes of this calculation? -
correct answer ✅2023 - 365 days
2022 - 122 days = (365 days / 3)
2021 - 61 days = (365/6)
- Total Days = 548 = (365 + 122 + 61)
- 548 > 183 days, so the student is a Resident for tax purposes
Student from UK entered the United States on December 1, 2014
on an F-1 visa. He left the US on December 1, 2017 and returned
December 1, 2020. He left the US on February 1, 2021 and returned
September 1, 2023.
- Is he still exempt? Does he need to file Form 8843?
Answers (Grade A+)
Ken entered the U.S. on July 30, 2019, in F-1 immigration status. He
had never been to the United States before and he did not change
immigration status during 2022. Assuming he is still a student, for
federal income tax purposes, Ken is a ____ -
correct answer ✅Nonresident; He has been in the U.S. for less
than 5 years
Nell was in the U.S. as a child in J-2 status with her parents from
2010 through 2013. She re-entered the U.S. in 2021 as a student in
J-1 status. For federal income tax purposes, Nell is a ___. -
correct answer ✅Resident; The time she was present in the U.S. as
a child is considered when
determining her total number of years with exempt days.
Polina entered the U.S. on July 30, 2018 in J-1 student immigration
status. On July 10, 2021, her husband Dmitry joined her in J-2
immigration status. Polina and Dmitry had no income in 2022.
Which form(s) should both Polina and Dmitry file for 2022? -
correct answer ✅Forms 8843; Both are nonresident aliens
Helen is a visiting professor at the local university. Helen was a
graduate student from June 2018 to May 2020 in F-1 immigration
status. She re-entered the United States as a teacher on December
, VITA Training Exam Questions &
Answers (Grade A+)
20, 2021 in J-1 immigration status. For 2022 federal income tax
purposes, Helen is a ___. -
correct answer ✅Resident; She cannot exclude any of her days of
presence from the substantial presence test.
A student from India entered the United States on December 1,
2014 on an F-1 visa. Since he has been in the US for more than 5
years, he is no longer exempt. Now we must use the Substantial
Presence Test to determine his residency. How many days has he
been here for the purposes of this calculation? -
correct answer ✅2023 - 365 days
2022 - 122 days = (365 days / 3)
2021 - 61 days = (365/6)
- Total Days = 548 = (365 + 122 + 61)
- 548 > 183 days, so the student is a Resident for tax purposes
Student from UK entered the United States on December 1, 2014
on an F-1 visa. He left the US on December 1, 2017 and returned
December 1, 2020. He left the US on February 1, 2021 and returned
September 1, 2023.
- Is he still exempt? Does he need to file Form 8843?
