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Level 3
April 22, 2025
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1040-NR or 1040 - taxpayer still on F-1 but filed EB5 application

  • April 22, 2025
  • 1 reply
  • 9 views

taxpayer is on F-1 student visa all of 2024 and did stay in US for previous 2 years on said F-1 in two previous years . But filed EB-5 application and also concurrent adjustment of status in July 2024.  Got the EAD only in January 2025

Would he still be a non-resident as he is still an exempt individual (student) and his days will not count towards "substantial presence test"

If I were to extrapolate the "Example 2" in this IRS article, would they still be a 1040-NR regardless of EB-5 application.  Would the pending EB-5 be irrelevant, until they get the EAD (F-1 visa becomes invalid at that point)  if I am reading it right 

Tax residency status examples | Internal Revenue Service

 

thanks in advance

    This topic has been closed for replies.
    Best answer by HariS

    Thank you! , We will go ahead with the 1040-NR 

    1 reply

    puravidapto
    Level 7
    April 25, 2025

    No, a pending EB-5 petition (I-526) — even with a concurrently filed I-485 (Adjustment of Status) — does not itself change the taxpayer's status for tax residency purposes. The issuance of an EAD (Employment Authorization Document) does not automatically void F-1 status either.

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    HariSAuthorAnswer
    Level 3
    April 25, 2025

    Thank you! , We will go ahead with the 1040-NR