Summary
- As tax season approaches, understanding whether to file Form 1040 or Form 1040 NR is crucial for U.S. tax residents and non-residents alike.
- U.S. citizens, green card holders, and those meeting the substantial presence test must file Form 1040, while non-residents typically use Form 1040 NR.
- F-1 students are exempt from the substantial presence test for their first five years in the U.S., remaining non-resident aliens regardless of their duration in the country.
- The transition from F-1 to H-1B status can affect tax residency status, making it essential to assess your situation before filing.
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