2024 Forein Student Test/Retest Questions – Answers:
Residency Status, Form 8843, and Filing Status – Test Questions:
Introduction:This section of the VITA/TCE certification Foreign Student test covers determining residency status, the use of Form 8843, and filing status. It consists of 13 true/false questions and 4 scenario-based multiple choice questions.
Allow approximately 20 minutes to complete this segment.
1. Maylor entered the U.S. on July 30, 2021 as a student in F-1 immigration status. He had never been to the United States before and he did not change immigration status during 2024. For 2024 federal income tax purposes, Maylor is a resident alien.
a. True
b. False
2. Amelia is a visiting professor at the local university. Amelia was a graduate student from June 2020 to May 2022 in F-1 immigration status. She re-entered the United States as a teacher on December 20, 2023 in J-1 immigration status. For 2024 federal income tax purposes, Amelia is a ________.
a. Nonresident alien
b. Resident alien
3. Lucas was a student in F-1 immigration status from December 2015 through June 2023. In August of 2024, Lucas returned to the United States as a graduate student. For 2024 federal income tax purposes, Lucas is a ________.
a. Resident alien
b. Nonresident alien
4. Antonio came to the United States in F-2 immigration status with his wife on July 15, 2020. He has not changed his immigration status. For 2024 federal income tax purposes, Antonio is a ________.
a. Resident alien
b. Nonresident alien
5. Anne was in the U.S. as a child in J-2 immigration status with her parents from 2012 through 2015. She re-entered the U.S. in 2023 as a student in J-1 immigration status. The time she was present in the U.S. as a child is considered when determining her total number of years with exempt days.
a. True
b. False
6. Janice entered the United States on August 1, 2020 in J-1 student immigration status. On August 10, 2023, her husband Rick joined her in J-2 immigration status. Janice and Rick had no income in 2024.
Are Janice and Rick required to file any form(s)?
a. Yes, Form 8843
b. No, no forms required
c. Yes, 1040NR and Forms 8843
d. Yes, 1040 filing married filing jointly
7. Janice and Rick from Question 6 have twins prior to entering the US. For 2024, how many Form(s) 8843 does Janice's family need to file?
a. 1
b. 2
c. 3
d. 4
8. Jocelyn and Connor have been in the U.S. in F-1 immigration status, since July, 2018. Their 12-year old daughter Arya, has been attending boarding school since June, 2017 on F-1 immigration status. For 2024, who must file Form 8843?
a. Arya
b. All three of them
c. None of them
d. Jocelyn and Connor
9. Ayesha is from Pakistan and is a Ph.D. student in cyber security who is going to defend her dissertation in June 2025. She arrived in the U.S. as a student in F-1 immigration status on June 30, 2021. For 2024 federal income tax purposes, is Ayesha a nonresident alien?
a. Yes
b. No
10. Klaus is a junior majoring in marine biology. He is in the U.S. as a student in F-1 immigration status from Germany. He transferred from a German university and arrived in the U.S. on April 15, 2021. Klaus worked in a lab on campus and as a summer intern for a company in New York. He will graduate in May 2025. For tax purposes, Klaus is considered a ___________.
a. Resident alien
b. Nonresident alien
11. Cyriltavo is a nursing student from Greece who first arrived in F-1 immigration status on August 15, 2024. He did not work or receive a scholarship in 2024, but had $100 interest income from his U.S. savings account his parents set up for him to pay for school and his living expenses. Cyriltavo must file Form 1040-NR for 2024.
a. True
b. False
12. Orlando entered the U.S. in J-1 immigration status as a trainee in January 2023 and lives alone. His wife, Bey, could not accompany due to on-going health concerns. Orlando must file as a______________ even though his spouse was not present in the U.S.
a. Single
b. Qualifying Surviving Spouse (QSS)
c. Married Filing Separately (MFS)
13. Tomas and Olga were married in March 2020. The next year, they both entered the U.S. in F-1 immigration status to complete their studies as Fulbright scholars. Currently, Tomas lives in San Diego where he is completing his graduate work. However, Olga left him in March 2024 and has not been heard from since. Her parents will not tell him where she lives. Although Tomas does not know Olga's whereabouts, he still must file as Married Filing Separately (MFS).
a. True
b. False
Scenario 1 Gabriel Alvarez – Interview Notes:
Use the following information to prepare Form 8843.• Gabriel Alvarez came to the U.S. to study on August 1, 2021, in F-1 immigration status. His passport number is 4682936 and it was issued by his home country, Peru. His home address is 31 Rue de Santos, Lima, 07001, Peru. His address at school is Stanford University, 450 Jane Stanford Way, Stanford, CA 94305. His U.S. taxpayer identification number is XXX-XX-XXXX.
• Gabriel is attending Stanford University, 450 Jane Stanford Way, Stanford, CA 94305, telephone 612-555-XXXX. His specialized program is Alternative Fuel Systems and the director is Professor Marri M. Young, also at 450 Jane Stanford Way, Stanford, CA 94, telephone 612-555-XXXX ext. 1267.
• Gabriel has not taken steps to apply for permanent residency. Gabriel had no income, so he is not required to file any other tax forms. Gabriel has not left the U.S. since arriving.
• After completing the required tax form, review the scenario and resource materials, and answer each of the test questions.
Scenario 1 Gabriel Alvarez – Test Questions:
To answer the following multiple choice questions, refer to the Form 8843 you completed for Gabriel Alvarez.14. Gabriel reports his most current nonimmigrant status on line 1a.
a. True Answer
b. False
15. Gabriel should put 365 days on line 4b, for days of exempted presence for 2024.
a. True Answer
b. False
16. What parts of Form 8843 does Gabriel need to complete?
a. Part I
b. Parts I and III Answer
c. Parts I and II
d. Part II
17. Gabriel must submit his Form 8843 for tax year 2024 by April 15, 2025?
a. True Answer
b. False
