Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Residency Status

Determining Status

Determining Residency Status

Case Study

You are completing Marie's 2024 federal income tax return. Marie is a junior at the local university. She came to the U.S. in 2014 from France in F-2 student immigration status with her father while he was completing his doctorate. They remained in the U.S. in the same status until he completed his doctorate in 2016, and then returned home. She reentered the U.S. in J-1 student immigration status in 2021, and has not left the U.S. nor changed her immigration status. For 2024 federal income tax purposes, is Marie a resident alien or a nonresident alien?

Marie