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

Residency Status

Determining Status

Determining Residency Status (continued)

Case Study (continued)

Marie is a resident alien for 2024 because she has already been in the U.S. during five previous calendar years in exempt status (three years with her father in F-2 status from 2014-2016, and two years as a student herself in 2022 and 2023).

Marie