Question

This section of the VITA/TCE certification Foreign Student test covers determining residency status, the use of Form 8843, and filing status. It consists of 13 true/false questions and 4 scenario-based multiple choice questions.
Allow approximately 20 minutes to complete this segment status.
1. Hans entered the U.S. on December 15, 2012 in F-1 immigration never been to the United States before and he did not change immigration status during 2017. For federal income tax purposes, Hans is a non-resident for 2017.
A. True
B. False
2. Abshir is a visiting professor at the local university. Abshir was a graduate student from August 2011 to July 2013 in F-1 immigration status. He re-entered the United States on December 20, 2017 in J-1 immigration status. For federal income tax purposes, Abshir is a resident alien for 2017.
A. True
B. False
3. Juan served as a visiting scholar in F-1 immigration status from December 2011 through June 2014. In January of 2016, Juan retumed to the United States as a graduate student. For federal income tax purposes, Juan is a resident alien for 2017.
A. True
B. False
4. Emil came to the United States in F-2 immigration status with his wife on August 20, 2016. He has not changed his immigration status. For federal income tax purposes, Emil is a resident alien for 2017.
A. True
B. False
5. Tamera lived with her parents in F-2 immigration status in the United States from August 2007 to June 2011. She returned to the U.S. to attend college in F-1 immi- gration status on May 1, 2016. Tamera does not need to file Form 8843 for 2017.
A. True
B. False

Answer 1

Answer:

1. Hans entered the U.S. on December 15, 2012 in F-1 immigration never been to the United States before and he did not change immigration status during 2017. For federal income tax purposes, Hans is a non-resident for 2017.

B. False

F-1 immigration visas are given to students. They are required to pay taxes on any income that they earn, but they are not required to pay FICA taxes.

2. Abshir is a visiting professor at the local university. Abshir was a graduate student from August 2011 to July 2013 in F-1 immigration status. He re-entered the United States on December 20, 2017 in J-1 immigration status. For federal income tax purposes, Abshir is a resident alien for 2017.

A. True

Since Abshir holds a J-1 immigration visas and returned to the US to live, the IRS considers him a resident alien.

3. Juan served as a visiting scholar in F-1 immigration status from December 2011 through June 2014. In January of 2016, Juan returned to the United States as a graduate student. For federal income tax purposes, Juan is a resident alien for 2017.

A. True

Juan is responsible for paying both income and FICA taxes.

4. Emil came to the United States in F-2 immigration status with his wife on August 20, 2016. He has not changed his immigration status. For federal income tax purposes, Emil is a resident alien for 2017.

B. False

Emil is not a resident alien and must file form 8843.

5. Tamera lived with her parents in F-2 immigration status in the United States from August 2007 to June 2011. She returned to the U.S. to attend college in F-1 immigration status on May 1, 2016. Tamera does not need to file Form 8843 for 2017.

A. True

Tamera will be considered a resident alien for tax purposes, so she doesn't file form 8843.