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Determining Tax Status

Before you seek help with your tax return you need to determine what your tax residency status is. There is a huge difference, and filing incorrectly can cause problems and possibly delays in receiving any refund you feel you may be owed.

Use this table to determine your tax status:


Your Tax Status is If you
Category I
Non-Resident Alien with US income

(Use Glacier TP)
  • Have been in the US as an F-1, or J-1 Student for less than 5 calendar years (you arrived anytime in the year 2009, or later)
  • Have been in the US as a J-1 non-student (Research Scholar/Professor) for less than 2 calendar years (you arrived anytime in the year 2012, or later)
  • Have been in H-1B status for less than 183 days during 2013.
  • Did not obtain Permanent Residency status (Green Card) at anytime in 2013.
  • Did not obtain US Citizenship at anytime in 2013.
Category II
Non-Resident Alien with no US Income

(Do NOT use Glacier TP)
  • Have been in the US as an F-1/F-2, or J-1/J-2 Student for less than 5 calendar years (you arrived anytime in the year 2009, or later)
  • Have been in the US as a J-1/J-2 non-student for less than 2 calendar years (you arrived at anytime in the year 2012, or later)
  • Have been in H-1B status for less than 183 days during 2013.
  • Did not obtain Permanent Residency status (Green Card) at anytime in 2013.
  • Did not obtain US Citizenship at anytime in 2013.
Category III
Resident Alien with NO Tax Treaty benefit

(Do NOT use Glacier TP)
  • Have been in the US as an F-1, or J-1 Student in more than 5 calendar years (you arrived anytime in the year 2008, or earlier)
  • Have been in the US as a J-1 non-student (Research Scholar/Professor) in more than 2 calendar years (you arrived anytime in the year 2011, or earlier)
  • Have been in H-1B status for 183 days or more during 2013.
  • Obtained Permanent Residency status (Green Card) at anytime in 2013 or earlier.
  • Obtained US Citizenship at anytime in 2013 or earlier.
Category IV
Resident Alien WITH a Tax Treaty benefit

(Do NOT use Glacier TP)
  • Have been in the US as an F-1, or J-1 Student in more than 5 calendar years (you arrived at anytime in the year 2008, or earlier)
  • Have been in the US as a J-1 non-student in more than 2 calendar years (you arrived at anytime in the year 2011, or earlier)
  • Have been in H-1B status for 183 days or more during 2013.
  • Obtained Permanent Residency status (Green Card) at anytime in 2013 or earlier.
  • Obtained US Citizenship at anytime in 2013 or earlier.