2015 Foreign Student Residency Status, Form 8843, and Filing Status

1. Henri entered the U.S. on December 15, 2011 in F-1 immigration status. He had never been to the United States before and he did not change immigration status during 2015. For federal income tax purposes, Henri is a resident alien for 2015. True False

2. Liam is a visiting professor at the local university. Liam was a graduate student from August 2010 to July 2012 on F-1 immigration status. He re-entered the United States on December 20, 2012 with J-1 immigration status. For federal income tax purposes, Liam is a resident alien for 2015. True False

3. Anika served as a visiting scholar in F-1 immigration status from December 2010 through June 2012. In January of 2014, Anika returned to the United States as a graduate student. For federal income tax purposes, Anika is a resident for 2015. True False 4. Enzo came to the United States in F-2 immigration status with his wife on August 20, 2015. He has not changed his immigration status. For federal income tax purposes, Enzo is a resident alien for 2015. True False

5. Daria lived with her parents in F-2 immigration status in the United States from August 2006 to June 2010. She returned to the U.S. to attend college on F-1 immigration status on August 1, 2015. Daria needs to file Form 8843 for 2015. True False

6. Lily entered the United States on August 10, 2010 with J-1 immigration status. On December 2, 2013, her husband Paulo joined her with J-2 immigration status. Paulo does not need to file Form 8843 for 2015 if he chooses to file separately from her. True False

7. Lily and Paulo from Question 6 have a child who arrived with Lily on F-2 immigration status. Lily and Paulo need to file Form 8843 for their child for 2015. True False

8. Ines is an F-1 student and her husband, Tomas, is also an F-1 student. They have a daughter who was born in the United States. Ines and Tomas do not need to file a Form 8843 for their daughter. True False

9. Luca is from Austria and is a Ph.D. student in astrophysics who is going to defend his dissertation in June. He arrived in the U.S. as a student on May 28, 2008. Luca is a resident alien for tax purposes. True False

10. Advik is a junior majoring in chemical engineering. He is in the U.S. on F-1 immigration status from India. He transferred from an Indian school and arrived in the U.S. on August 12, 2014. Advik worked in a lab on campus and as a summer intern for a company in New York. He will graduate in May, 2016. The company issued him Form 1099-MISC.

For tax purposes, Advik must be a resident alien since the company issued him a Form 1099-MISC. True False

11. Wei is a nursing student from the Republic of China who first arrived on F-1 immigration status on April 10, 2012. He does not have a TIN and he did not work nor receive a scholarship in 2015.

Wei must file Form 8843. Since he is only required to file Form 8843, he has until June 15, 2016 to file the form. True False

12. Simon entered the U.S. on J-1 immigration status in August 2013, and lives alone. His wife, Silvia, could not accompany him because she had to care for her ailing parents. Simon can file as Single because he did not live with his spouse at all during 2015. True False

13. Ari and Lila were married in June 2013, and they both entered the U.S. under J-1 immigration statuses to complete their graduate work. They had a son, Jules, in October 2014. Currently, Lila and Jules live in Chicago, where she is completing her graduate work. However, Ari left the family and moved to California, and has not been heard from since. Given that Lila is a nonresident alien, she cannot file as Head of Household for 2015. True False