Professional US Tax Filing,
Prepared by Licensed CPAs

Your US tax residency status is determined by the IRS Substantial Presence Test (SPT) under IRC § 7701(b). You are classified as a Resident Alien (filing Form 1040) if you were physically present in the US for at least 31 days in 2026 AND 183 weighted days over a 3-year period (all current year days + 1/3 prior year days + 1/6 second prior year days). If you do not meet this threshold, you file Form 1040-NR as a Nonresident Alien. Students on F-1 visas are exempt individuals for their first 5 calendar years and generally file Form 1040-NR regardless of physical presence.

Your US tax residency is governed strictly by IRC § 7701(b). If you are a US Citizen, Lawful Permanent Resident (Green Card holder), or meet the 183-day Substantial Presence Test (SPT), you are a Resident Alien and must file Form 1040. If you do not meet the SPT or are an "exempt individual" (such as an F-1 student in your first 5 calendar years or J-1 scholar in your first 2 years), you are a Nonresident Alien and must file Form 1040-NR. Nonresidents report only US-sourced income, whereas residents report worldwide income.

Generic software packages only support resident Form 1040 and cannot file Form 1040-NR. Erroneously filing Form 1040 allows you to claim standard deductions ($14,600+) you are legally not entitled to, which the IRS treats as an inaccurate return. During future immigration proceedings (such as H-1B stamping, PERM labor certification, or Green Card interviews), USCIS officers routinely review prior tax transcripts. To fix this, you must file an amended return using Form 1040-X with an attached Form 1040-NR to correct your filing status and pay any tax differential before the IRS detects it.

If you arrived in the United States mid-year on an H-1B, L-1, or O-1 visa and did not pass the Substantial Presence Test in your arrival year, you may be eligible to make the "First-Year Choice" election. Under this election, you agree to be treated as a resident alien from your physical arrival date through December 31, allowing you to itemize deductions or claim joint filing benefits if you remain in the US and meet the SPT in the immediately following calendar year.

Yes. Our licensed CPAs and Enrolled Agents prepare returns for all 50 states, including part-year resident returns for clients who relocated between states during the tax year (e.g. moving from California to North Carolina or Texas), ensuring double taxation is prevented through reciprocal tax credits.

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