Is my husband "resident" or "non-resident" alien for my taxes?

[flowerWith1Q 0]

Hello all, this year I am filing taxes as a US citizen who is married to my husband who lives abroad. 

My husband was an F1 student for 15 months last year. He left the US before we got married and went back to his country and now he is waiting for green card process in his country.

 

While he was in the USA on F1 visa, he never worked, he never had income and he never had SSN. He just went to a school program.

 

When filing my taxes this year, I'm asked a question and I don't know how to answer:

Is my husband "a nonresident alien" or "resident alien" for the tax year 2023?

 

My research says, F1 students are non resident alien but I found this info online:  https://turbotax.intuit.com/tax-tips/general/tax-tips-for-resident-and-non-resident-aliens/L9Mm0x1i6

 

Resident or non-resident alien

The IRS uses two tests—the green card test and the substantial presence test—for assessing your alien status. If you satisfy the requirements of either one, you’re considered a resident alien for income tax purposes; otherwise, you’re treated as a non-resident alien.

If you're an alien with a green card, meaning the U.S. Citizenship and Immigration Service allows you to reside in the country legally, you are a resident alien. However, if you don’t have a green card and spend at least 31 days in the U.S. during the current tax year and a total of 183 days during the last three tax years (inclusive of the current tax year), you’ll usually satisfy the physical presence test and are also treated as a resident alien.

 

 

So my husband stayed in the US more than 183 days, does this mean he is considered a resident alien?

 

Can someone please help me understand this issue?

Thank you in advance.

Edited March 24 by flowerWith1Q

[JeanneAdil 6,498]

IRS site

Read down thru Exempt indiividuals

 

He would be nonresident alien spouse as he falls under exempt with the F visa

https://www.irs.gov/taxtopics/tc851

 

Read thru 

 

Exempt individuals - You're an exempt individual, which means your days of presence in the United States are not counted for purposes of the substantial presence test, if you fall into any of the following categories:   

         A student temporarily present in the United States under an F, J, M, or Q visa, who substantially complies with the requirements of the visa. You

[flowerWith1Q 0]

22 minutes ago, JeanneAdil said:

IRS site

Read down thru Exempt indiividuals

 

He would be nonresident alien spouse as he falls under exempt with the F visa

https://www.irs.gov/taxtopics/tc851

 

Read thru 

 

Exempt individuals - You're an exempt individual, which means your days of presence in the United States are not counted for purposes of the substantial presence test, if you fall into any of the following categories:   

         A student temporarily present in the United States under an F, J, M, or Q visa, who substantially complies with the requirements of the visa. You

thank you so much for clarification.