[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-305637-105":53,"doc-detail-305637-en":127},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":120,"head_meta":122,"extra_data":124,"updated_unix":126},105,"en","us-tax-resident-workshop-agenda-qa","U.S. Tax Resident Workshop - Agenda - Q&A","","U.S. tax resident guidance for MIT students and scholars, led by a tax specialist from MIT’s Office of the Vice President for Finance. Covers residency status determination (Green Card and Substantial Presence Tests), key reminders for tracking visa history and presence days, substantial presence exemptions for students and scholars, and how Form 8843 documents exempt individuals. Includes residency start date rules, dual-status residency concepts, and filing requirements for nonresidents, with practical references to MIT tax forms, state filings, tax scams, preparation, and tax treaties.",{"@graph":63,"@context":119},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":11,"@type":70,"position":76},"https://docshare.wps.com/template/presentations/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/us-tax-resident-workshop-agenda-qa/305637/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/us-tax-resident-workshop-agenda-qa/305637.png","ImageObject",442,249,{"name":88,"@type":89},"Fez","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-16","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",9,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"How do students or scholars determine whether they are U.S. tax residents?","Question",{"text":109,"@type":110},"The workshop explains two tests: the Green Card Test and the Substantial Presence Test. 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First day of U.S. presence in the year SPT is met  \n2. Date of receiving Green Card  \nRemember: When both tests are met in the same year, use the earlier date as your residency start date.  \nExample: J-1 Student  \nArrived: September of Year 1  \nExempt years: Years 1–5 (5 calendar years)  \nYear 6: No longer exempt  \nIf present from January 1 of Year 6:→ Meets SPT on day 183  \n→ Residency start date: January 1, Year 6  \nMIT Office of the Vice President for Finance [vpf.mit.edu](vpf.mit.edu)  \nDual-Status Residency  \nWhat is it? A tax year where you are a U.S. resident for part of the year and a nonresident for the other part. Applies when entering the U.S. after January 1 in the year SPT is met, or receiving a Green Card mid-year.  \nBenefits  \n• Foreign income earned during nonresident period is exempt  \n• Eligible for tax treaty benefits during nonresident period  \nExample: Enter U.S. March 1  \nJan 1 – Feb 28: Nonresident  \nMar 1 – Dec 31: Resident  \nMIT Office of the Vice President for Finance [vpf.mit.edu](vpf.mit.edu)  \nFiling Requirements—Nonresidents  \nMust file Form 1040-NR if U.S. income exceeds $0  \nNonresident Spouse & Dependents  \n• Must follow the same filing requirements as the primary visa holder  \n• Each dependent files a separate Form 1040-NR if earning U.S. income  \n• Joint returns are not permitted for nonresidents  \nSpecial Consideration  \n• A nonresident spouse married to a tax resident can elect resident status —evaluate carefully  \nMIT Of","cbCaiqLhMajwGD6A","https://ap.wps.com/l/cbCaiqLhMajwGD6A","pdf",438933,36,"English","# Agenda\n## Residency Status\n## Filing Requirements\n## Tax Return Basics\n## FICA Taxes\n## MIT Tax Forms\n## State Filings\n## Tax Scams\n## Tax Preparation\n## Tax Treaties\n## Q&A\n# Residency Status Details\n## Green Card Test\n## Substantial Presence Test\n## Key Reminders\n# Substantial Presence Exemptions\n## Who Qualifies\n## Exemption Periods\n## Form 8843\n# Residency Start Date\n## How to Calculate\n# Dual-Status Residency\n## What is it\n## Benefits\n# Filing Requirements—Nonresidents\n## Form 1040-NR","[{\"question\":\"How do students or scholars determine whether they are U.S. tax residents?\",\"answer\":\"The workshop explains two tests: the Green Card Test and the Substantial Presence Test. If neither test is met and the person is not a U.S. citizen, the individual is treated as a nonresident for tax purposes.\"},{\"question\":\"What is Form 8843 used for?\",\"answer\":\"Form 8843, Statement for Exempt Individuals, is filed by exempt students and scholars to claim days excluded from the Substantial Presence Test. It is required annually during each exempt year, even without U.S.-source income or a filing obligation.\"},{\"question\":\"What are the filing requirements for nonresidents and their dependents?\",\"answer\":\"Nonresidents generally must file Form 1040-NR if U.S. income exceeds $0. Nonresident spouses and dependents must follow the primary visa holder’s filing requirements, and each dependent files a separate Form 1040-NR if earning U.S. income; joint returns are not permitted for nonresidents.\"}]","U.S. Tax Resident Workshop - Agenda - Q&A | PDF",1789826839,13]