My State Residency Differs from My Federal Residency — How Is This Possible?
by J1 Summer Tax Back Team
🧾 Understanding your residency status at both Federal and State level
If you’re living, studying, or working in the U.S. on a J-1 or F-1 visa, understanding your tax residency status can be confusing. Many international visitors discover that their state residency doesn’t match their federal residency — and that’s completely normal!
Let’s break down why this happens and what it means for your U.S. tax return.
🇺🇸 Federal Residency
The IRS (Internal Revenue Service) determines your tax residency based on two main tests:
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The Green Card Test, and
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The Substantial Presence Test (SPT)
✅ Green Card Test
If you’ve been granted the right to live permanently in the U.S. (Form I-551), you’re automatically considered a U.S. resident for tax purposes starting that year.
✅ Substantial Presence Test (SPT)
You’ll be considered a resident for tax purposes if you’ve been physically present in the U.S. for:
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At least 31 days during the current year, and
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A total of 183 days over the current and previous two years, following a specific counting formula.
👩🎓 F-1 and J-1 students are usually treated as nonresidents for their first 5 years in the U.S.
👨🏫 J-1 scholars, teachers, and researchers are nonresidents for their first 2 years.
After that, if they meet the SPT, they become residents for federal tax purposes.
🏛️ State Residency
Here’s where things get tricky — state and federal residency are not the same thing.
Each U.S. state has its own rules, definitions, and tests for determining who qualifies as a resident.
So even if you’re considered a nonresident at the federal level, you might still be treated as a resident for state tax purposes.
🗂️ Common factors states use:
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Where you live or domicile
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Where your family resides
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Property ownership
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Financial ties or employment
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The number of days spent in the state
Some states even have a third category — “part-year resident” — for those who lived there part of the year.
📍 Example: You study in California (your primary residence) but work temporarily in New York. You may need to file two separate state tax returns — one for each state.
🧮 Preparing Your Nonresident Tax Return
If your federal and state residency statuses differ, don’t worry — that’s very common for J-1 students and workers.
With J1 Summer Tax Back, you can:
✅ Determine your federal and state residency status
✅ Prepare both state and federal tax returns correctly
✅ Stay 100% compliant with the IRS and state tax authorities
💡 Filing correctly ensures your taxes are accurate, and helps you avoid penalties or delays in future visa applications.
🚀 Start your tax return today with J1 Summer Tax Back —
Understand your residency. Stay compliant. File stress-free.