GroundSkill
Determine resident or nonresident alien status and whether an ITIN is needed
Resident or nonresident decides which return the taxpayer files. This lesson applies the two statutory tests in order and settles the identifier for those who cannot get a Social Security number.
Tax residence turns on two tests in this order:
Exclude qualifying days first. An exempt student on an F, J, M or Q visa generally excludes days in the first five calendar years in that status. A teacher or trainee on a J or Q visa has a different two-of-six-year rule. File a fully completed Form 8843 for the exclusion.
Then check closer connection. Even a person meeting the weighted count may be a nonresident under the closer-connection exception if they were in the United States fewer than 183 days in the current year, maintained a foreign tax home, had a closer connection to that country, and filed Form 8840. Check the exception's other eligibility conditions before claiming it.
Dana shows a Permanent Resident Card and a full-year lease. The card test is met and no order or abandonment determination ends her status, so Dana is a resident alien for the year and the day count is unnecessary. Eli holds an F student visa, is in the second calendar year as an exempt student, and was present 190 days this year. All 190 days are excluded as exempt-individual days, so the countable total is zero and Eli fails both the 31-day leg and the 183-day weighted leg; the preparer files a fully completed Form 8843 for the exclusion.
Publication 519 Page 4
You are a resident alien of the United States for tax purposes if you meet either the green card test or the substantial presence test for calendar year 2025 (January 1–December 31).View on the source
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To meet this test, you must be physically present in the United States on at least: 1. 31 days during 2025; and 2. 183 days during the 3-year period that includes 2025, 2024, and 2023, counting: a. All the days you were present in 2025, b. 1/3 of the days you were present in 2024, and c. 1/6 of the days you were present in 2023.View on the source
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You continue to have resident status under this test unless the status is taken away from you or is administratively or judicially determined to have been abandoned.View on the source
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Note: Even if an individual meets the green card test, if the individual claims foreign residency under a U.S. tax treaty tiebreaker rule, they would be treated as a nonresident for purposes of their tax liability. See section 7701(b) (6)(B).View on the source
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You will not be an exempt individual as a student in 2025 if you have been exempt as a teacher, trainee, or student for any part of more than 5 calendar years unless you meet both of the following requirements.View on the source
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You will not be an exempt individual as a teacher or trainee in 2025 if you were exempt as a teacher, trainee, or student for any part of 2 of the 6 preceding calendar years.View on the source
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Form 8843. If you exclude days of presence in the United States because you fall into any of the following categories, you must file a fully completed Form 8843. • You were unable to leave the United States as planned because of a medical condition or problem. • You were temporarily in the United States as a teacher or trainee on a “J” or “Q” visa. • You were temporarily in the United States as a student on an “F,” “J,” “M,” or “Q” visa.View on the source
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Even if you meet the substantial presence test, you can be treated as a nonresident alien if you: • Are present in the United States for less than 183 days during the year, • Maintain a tax home in a foreign country during the year, and • Have a closer connection during the year to one foreign country in which you have a tax home than to the United States (unless you have a closer connection to two foreign countries, discussed next).View on the source
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Form 8840. You must attach a fully completed Form 8840 to your income tax return to claim you have a closer connection to a foreign country or countries.View on the source
Form 1040 Instructions Page 8
Generally, you are a resident alien if you meet either the green card test or the substantial presence test for 2025.View on the source
Li was physically present in the United States 130 days in 2025, 120 days in 2024, and 120 days in 2023. No days are excludable. Does Li meet the substantial presence test for 2025?
The individual taxpayer identification number serves those who must file or be claimed yet cannot get a Social Security number. The intake decision names the person and the application: a nonresident or resident alien without SSN eligibility applies on Form W-7, as does an alien spouse or dependent claimed for an allowable tax benefit who cannot get an SSN. The number is for tax use only and confers no benefit or status change. An SSN is applied for with Form SS-5 through the Social Security Administration. Once an SSN arrives, the taxpayer stops using the ITIN, uses the SSN instead, and tells the IRS so the tax records under both numbers can be combined.
Ike is a nonresident alien who must file Form 1040-NR, has no SSN, and is not eligible for one. The preparer records an ITIN need and prepares Form W-7 alongside the return papers. Ike's spouse, also without SSN eligibility and claimed for an allowable tax benefit, completes a separate Form W-7 attached to the same return. Neither application changes immigration standing; each supplies the identifier the return requests.
Form 1040 Instructions Page 13
If you are a nonresident or resident alien and you don’t have and aren’t eligible to get an SSN, you must apply for an ITIN.View on the source
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In addition to those aliens who are required to furnish a TIN and are not eligible for an SSN, a Form W-7 must be filed for alien spouses or dependents who qualify for an allowable tax benefit and are not eligible for an SSN.View on the source
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An ITIN is for tax use only. It does not entitle you to social security benefits or change your employment or immigration status under U.S. law.View on the source
Form 1040 Instructions Page 13
If you received your SSN after previously using an ITIN, stop using your ITIN. Use your SSN instead.View on the source
Form 1040 Instructions Page 13
If you receive an SSN after previously using an ITIN, stop using your ITIN. Use your SSN instead. Visit a local IRS office or write a letter to the IRS explaining that you now have an SSN and want all your tax records combined under your SSN.View on the source
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You can get Form SS-5 online at SSA.gov/ forms/ss-5.pdf or at your local SSA office.View on the source
Raj is a nonresident alien who must file Form 1040-NR for 2025. He has no social security number and is not eligible for one. What must Raj do about a taxpayer identification number?
The course asks you questions like these as you learn, brings back the ones you miss, and ends with full-length practice exams.
See the course Or take the free 12-question checkGroundSkill is independently produced and is not affiliated with or endorsed by the IRS. Sources last checked 2026-09-14. Exam preparation, not tax advice.