Know Your Tax Status

Tax status is determined by the nonimmigrant’s physical presence in the U.S. and visa status history. A nonimmigrant’s tax status will be either Nonresident Alien or Resident Alien. 

Resident Aliens are taxed in the same way as U.S. citizens but Nonresident Aliens are taxed under another set of rules.

You should know your tax status before completing any tax documents for Mason or any employer. If you previously worked at Mason or have in the past received a taxable scholarship from Mason, you will know your tax status.

If you cannot remember your status or do not know your status, you may refer to IRS Publication 519 for information on how to make the determination.

Do you have a green card?

• If YES – you meet the Green Card Test, you are a Permanent Resident Alien
• If NO – you must perform the Substantial Presence Test– described below – to determine your tax status

Substantial Presence Test – To qualify as a Resident Alien you must: 

• Be in the U.S. for 31 days in current year, and 
• Have a total of 183 counting days as – described below – in the U.S., with
  • All days in current year +
  • 1/3 of days in previous year +
  • 1/6 of days in year prior to the previous year 

If you do not meet the test, you are a Nonresident Alien (NRA). You also qualify to be Nonresident Alien if you are an exempt individual.