New Immigrants, Students & Nonresident Returns
The right return for your status: Form 1040-NR for nonresidents, dual-status returns in the year you arrive or leave, ITIN applications and treaty benefits for students and scholars.
What is included
- Residency test: green card test and substantial presence test
- Form 1040-NR and Form 8843 for students and scholars
- Dual-status returns for the year of arrival or departure
- U.S.–China treaty benefits (e.g. student and researcher articles)
- ITIN applications (Form W-7) for spouses and dependents
- First-year choice elections when they save tax
Why status matters
Residents are taxed on worldwide income and report foreign accounts; nonresidents are taxed mainly on U.S.-source income. Filing the wrong form is one of the most common mistakes we fix for new arrivals.
Common questions
I am on an F-1 visa. Do I file?
Yes, at least Form 8843 for every F-1/J-1 year, and Form 1040-NR if you had U.S. income. Students are usually exempt from the substantial presence count for their first five calendar years.
My spouse has no SSN. Can we file jointly?
Often yes: we can apply for an ITIN together with the return, and in some cases elect to treat a nonresident spouse as a resident.
Tell us your situation. We will tell you the fee.
A few short questions, a written quote within one business day, and a free 15-minute consultation if you would rather talk it through first.