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.