F, J, and M students do not use the test during their first five calendar years in the United States. After that time, individuals who spend 183 days a year or more in the United States become residents for tax purposes for that year. An agreement between the United States and another country to determine how that country s nationals will be taxed when temporarily in the United States. A treaty can confer certain tax benefits. A note of caution, however.
Tax treaties are very specific.
Not all residents of a tax-treaty country will qualify for tax benefits. Amounts are deducted by the employer and paid directly to the US Treasury on the individual s behalf. The last day on which residents and nonresidents who have earned wages from US sources may file their US federal income-tax returns. The last day on which nonresident students and their dependents who have no wage income from US sources may file their 1040NR-EZ or 1040NR returns. Essential for individuals from nations having tax treaties with the United States.