U.S. Tax Residency and Form 8843 Study Guide:
International Students & Scholar
1. Hans entered the U.S. on December 15, 2012 in F-1 immigration status. He had never been to the
United States before and he did not change immigration status during 2017. For federal income tax
purposes, Hans is a nonresident alien for 2017. - ✔✔False (Correct0
2. Abshir is a visiting professor at the local university. Abshir was a graduate student from August 2011
to July 2013 in F-1 immigration status. He re-entered the United States on December 20, 2016 in J-1
immigration status. For federal income tax purposes, Abshir is a resident alien for 2017. - ✔✔True
(Correct)
3. Juan served as a visiting scholar in F-1 immigration status from December 2011 through June 2014. In
January of 2016, Juan returned to the United States as a graduate student. For federal income tax
purposes, Juan is a resident alien for 2017. - ✔✔True (Correct)
4. Emil came to the United States in F-2 immigration status with his wife on August 20, 2016. He has not
changed his immigration status. For federal income tax purposes, Emil is a resident alien for 2017. -
✔✔False (Correct)
5. Tamera lived with her parents in F-2 immigration status in the United States from August 2007 to June
2011. She returned to the U.S. to attend college in F-1 immigration status on May 1, 2016. Tamera does
not need to file Form 8843 for 2017. - ✔✔True (Correct)
6. Isniino entered the United States on August 10, 2011 in J-1 student immigration status. On December
2, 2015, her husband Aaden joined her in J-2 immigration status. He is not electing to file jointly with his
spouse. Aaden does not need to file Form 8843 for 2017. - ✔✔False (Correct)
7. Isniino entered the United States on August 10, 2011 in J-1 student immigration status. On December
2, 2015, her husband Aaden joined her in J-2 immigration status. He is not electing to file jointly with his
spouse.
Isniino and Aaden had a child while here in the U.S. on July 4, 2017. Isniino and Aaden need to file Form
8843 for their child for 2017. - ✔✔False (Correct)
, 8. Flora and Tomas have been in the U.S. in F-1 immigration status, since August 2016. Their son,
Lorenzo, joined them under F-2 status in May 2017. Flora and Tomas must file Form 8843 for Lorenzo
for 2017. - ✔✔True (Correct)
9. Lukas is from Austria and is a Ph.D. student in astrophysics who is going to defend his dissertation in
June. He arrived in the U.S. as a student on May 28, 2016. Lukas is a resident alien for tax purposes in
2017. - ✔✔False (Correct)
10. Aarav is a junior majoring in marine biology. He is in the U.S. in F-1 immigration status from India. He
transferred from an Indian school and arrived in the U.S. on September 1, 2015. Aarav worked in a lab
on campus and as a summer intern for a company in New York. He will graduate in May, 2018. The
company issued him Form 1099-MISC.
For tax purposes, Aarav is required to be a resident alien since the company issued him a Form 1099-
MISC. - ✔✔False (Correct)
11. Mai is a nursing student from Singapore who first arrived in F-1 immigration status on April 10, 2016.
She does not have a TIN and she did not work or receive a scholarship in 2017.
Mai must file Form 8843. Since she is only required to file Form 8843, she has until June 15, 2018 to file
the form. - ✔✔True (Correct)
12. Alex entered the U.S. in J-1 immigration status in August 2016, and lives alone. His wife, Maria, could
not accompany him because she had to care for her ailing parents. Alex can file as Single because he did
not live with his spouse at all during 2017. - ✔✔False (Correct)
13. Ev and Valda were married in June 2015, and they both entered the U.S. in J-1 immigration status to
complete their graduate work. They had a daughter, Bonnie, in October 2016. Currently, Ev and Bonnie
live in Omaha, where he is completing his graduate work. However, Valda left the family and moved to
Atlanta in November 2016, and has not been heard from since. Because Ev and Valda are still married,
he cannot file using a Single filing status. - ✔✔True (Correct)
14. On what line should De Lores report her most current immigration status? - ✔✔Line 1b (Correct)
International Students & Scholar
1. Hans entered the U.S. on December 15, 2012 in F-1 immigration status. He had never been to the
United States before and he did not change immigration status during 2017. For federal income tax
purposes, Hans is a nonresident alien for 2017. - ✔✔False (Correct0
2. Abshir is a visiting professor at the local university. Abshir was a graduate student from August 2011
to July 2013 in F-1 immigration status. He re-entered the United States on December 20, 2016 in J-1
immigration status. For federal income tax purposes, Abshir is a resident alien for 2017. - ✔✔True
(Correct)
3. Juan served as a visiting scholar in F-1 immigration status from December 2011 through June 2014. In
January of 2016, Juan returned to the United States as a graduate student. For federal income tax
purposes, Juan is a resident alien for 2017. - ✔✔True (Correct)
4. Emil came to the United States in F-2 immigration status with his wife on August 20, 2016. He has not
changed his immigration status. For federal income tax purposes, Emil is a resident alien for 2017. -
✔✔False (Correct)
5. Tamera lived with her parents in F-2 immigration status in the United States from August 2007 to June
2011. She returned to the U.S. to attend college in F-1 immigration status on May 1, 2016. Tamera does
not need to file Form 8843 for 2017. - ✔✔True (Correct)
6. Isniino entered the United States on August 10, 2011 in J-1 student immigration status. On December
2, 2015, her husband Aaden joined her in J-2 immigration status. He is not electing to file jointly with his
spouse. Aaden does not need to file Form 8843 for 2017. - ✔✔False (Correct)
7. Isniino entered the United States on August 10, 2011 in J-1 student immigration status. On December
2, 2015, her husband Aaden joined her in J-2 immigration status. He is not electing to file jointly with his
spouse.
Isniino and Aaden had a child while here in the U.S. on July 4, 2017. Isniino and Aaden need to file Form
8843 for their child for 2017. - ✔✔False (Correct)
, 8. Flora and Tomas have been in the U.S. in F-1 immigration status, since August 2016. Their son,
Lorenzo, joined them under F-2 status in May 2017. Flora and Tomas must file Form 8843 for Lorenzo
for 2017. - ✔✔True (Correct)
9. Lukas is from Austria and is a Ph.D. student in astrophysics who is going to defend his dissertation in
June. He arrived in the U.S. as a student on May 28, 2016. Lukas is a resident alien for tax purposes in
2017. - ✔✔False (Correct)
10. Aarav is a junior majoring in marine biology. He is in the U.S. in F-1 immigration status from India. He
transferred from an Indian school and arrived in the U.S. on September 1, 2015. Aarav worked in a lab
on campus and as a summer intern for a company in New York. He will graduate in May, 2018. The
company issued him Form 1099-MISC.
For tax purposes, Aarav is required to be a resident alien since the company issued him a Form 1099-
MISC. - ✔✔False (Correct)
11. Mai is a nursing student from Singapore who first arrived in F-1 immigration status on April 10, 2016.
She does not have a TIN and she did not work or receive a scholarship in 2017.
Mai must file Form 8843. Since she is only required to file Form 8843, she has until June 15, 2018 to file
the form. - ✔✔True (Correct)
12. Alex entered the U.S. in J-1 immigration status in August 2016, and lives alone. His wife, Maria, could
not accompany him because she had to care for her ailing parents. Alex can file as Single because he did
not live with his spouse at all during 2017. - ✔✔False (Correct)
13. Ev and Valda were married in June 2015, and they both entered the U.S. in J-1 immigration status to
complete their graduate work. They had a daughter, Bonnie, in October 2016. Currently, Ev and Bonnie
live in Omaha, where he is completing his graduate work. However, Valda left the family and moved to
Atlanta in November 2016, and has not been heard from since. Because Ev and Valda are still married,
he cannot file using a Single filing status. - ✔✔True (Correct)
14. On what line should De Lores report her most current immigration status? - ✔✔Line 1b (Correct)
