taxpayer is on F-1 student visa all of 2024 and did stay in US for previous 2 years on said F-1 in two previous years . But filed EB-5 application and also concurrent adjustment of status in July 2024. Got the EAD only in January 2025
Would he still be a non-resident as he is still an exempt individual (student) and his days will not count towards "substantial presence test"
If I were to extrapolate the "Example 2" in this IRS article, would they still be a 1040-NR regardless of EB-5 application. Would the pending EB-5 be irrelevant, until they get the EAD (F-1 visa becomes invalid at that point) if I am reading it right
Tax residency status examples | Internal Revenue Service
thanks in advance
You have clicked a link to a site outside of the Intuit Accountants Community. By clicking "Continue", you will leave the community and be taken to that site instead.