감사합니다. ESL기간도 인정해서 5년간을 말하는 건가요?

카푸치노님, 2011년 부터 계산해서, 지금이 2016년이니 6년차니까 resident아닌가요?

아님, 지금 2016년 하지만, 2015년 세금신고니까, NR이라는 말인가요?

다른 분들은 올해 레지던트 맞다고 그러시던데요? 저는 이 부분이 헷갈립니다....

1. 안됩니다. Resident가 되시는 올해에 (F-1 비자 6년차) 낸 학비부터 학비에 대한 크레딧 (아마 Life time Learning Credit 또는 American Opportunity Credit) 을 받으실 수 있습니다. 그 전에 내신 것은 Non-Resident상태에서 내신거라 적용이 되지 않습니다.

그전에 파일을 안 하셨고 학교 다니는 동안에 돈을 버셨다면 한국과의 조세협정으로 매년 2천불에 해당하는 소득은 비과세 적용 받을 수도 있습니다 (이미 적용되었을 수도 있습니다 혹시 1042S를 받으신 적이 있으신지). 

3. 작년에는 NR상태였기 때문에 이파일은 안됩니다. 회계사도 잘 모르는 경우가 많아서 학교쪽이 오히려 더 잘 알 가능성도 있습니다.

foreign student 는 IRS 에서 규정하는 Exempt individual for resident 에 해당하기때문에 resident 로 file 하면 안됩니다. nonresident 로 file 하면 tuition credit 못받구요..

https://www.irs.gov/uac/American-Opportunity-Tax-Credit:-Questions-and-Answers

Q19. Can F-1 Visa students claim the AOTC?

A. For most alien individuals present in the U.S. on an F-1 Student Visa, the answer is no. Generally speaking, the time spent by an alien individual studying in the U.S. on an F-1 Student Visa would not count toward determining whether he or she was a resident alien under the substantial presence test for federal tax purposes. Thus, if you are an alien individual with an F-1 Student Visa, you are probably a nonresident alien. In general, if you are a nonresident alien for any part of the year, you do not qualify for the AOTC.

However, your parents may qualify for the credit even if you are a nonresident alien student if they claim you as a dependent on their tax return. If you are a U.S. resident filing Form 1040, and your parents do not claim you as a dependant, and you meet all of the other requirements for the credit, you may qualify for the credit.

https://www.irs.gov/Individuals/International-Taxpayers/Substantial-Presence-Test

Exempt Individual

Do not count days for which you are an exempt individual. The term "exempt individual" does not refer to someone exempt from U.S. tax, but to anyone in the following categories:

• An individual temporarily present in the U.S. as a foreign government-related individual under an “A” or “G” visa, other than individuals holding “A-3” or “G-5” class visas.
• A teacher or trainee temporarily present in the U.S. under a "J" or "Q" visa, who substantially complies with the requirements of the visa.
• A student temporarily present in the U.S. under an "F," "J," "M," or "Q" visa, who substantially complies with the requirements of the visa.
• A professional athlete temporarily in the U.S. to compete in a charitable sports event.

https://www.irs.gov/Individuals/International-Taxpayers/The-Closer-Connection-Exception-to-the-Substantial-Presence-Test-for-Foreign-Students

Even though a foreign student may pass the substantial presence test, an exception exists in U.S. law which would allow the foreign student to continue to be treated as a nonresident alien.

The Internal Revenue Code contains two exceptions to the substantial presence test which can be used by aliens to maintain nonresident status. First, there is the general exception to the substantial presence test available to all aliens under Internal Revenue Code section 7701(b)(3)(B) and (C) and Treas. Reg. § 301.7701(b)-2 (known as the closer connection exception). Most foreign students cannot use this exception, however, because of the requirement that the alien cannot have been physically present in the United States during the current year for more than 183 days, and the requirement that the alien’s tax home be located outside the United States. Most foreign students fail both of these tests.

The second exception to the substantial presence test for aliens is set forth in Internal Revenue Code section 7701(b)(5)(D) and (E) and in Treas. Reg. § 301.7701(b)-3(b)(7)(iii). The exception is available only to alien students (not teachers/researchers, etc.), and contains four requirements for its application. The student -

1. does not intend to reside permanently in the United States;
2. has substantially complied with the immigration laws and requirements relating to his student nonimmigrant status;
3. has not taken any steps to change his nonimmigrant status in the United States toward becoming a permanent resident of the United States; and
4. has a closer connection to a foreign country than to the United States as evidenced by the factors listed in Treasury Regulation 301.7701(b)-2(d)(1).

제 주변에도 foreign student인데 resident 로 tax return filing 해서 tuition refund 을 받는 경우를 많이 보았습니다.. 그리고 그거때문에 문제된 사람들은 거의 본적이 없고요 하지만 천불리턴 받자고 나중에 영주권이나 시민권 신청할때 노심초사 하는것 보다는 깔끔히 안하는게 좋지 않나 하는 소견입니다..

이게 학교에서 NR대상으로 텍스리턴 신청할때 사용할 수 있게 해주는 사이트입니다. (https://www.online-tax.net/)

텍스상 NR인 F1은 이걸 사용해서 텍스리턴 계산하고 프린트해서 IRS로 보냅니다.

세금은 작년도를 보고하시기 때문에 올해는 resident가 맞으시지만 이는 내년에 2016년도 세금보고 하실때 해당사항이십니다. 2015년도 보고하실때는 non-resident이시기 때문에 1040-NR (Non-Resident)을 보고하시면 됩니다. FBAR는 내년에 2016년 보고하실때 신고하시면 됩니다.