What determines the residency status of an international student like Vihaan?

The residency status of an international student, such as Vihaan, is primarily determined by the duration of their stay in the U.S. The Internal Revenue Service (IRS) defines residency status based on the substantial presence test, which considers the number of days an individual is physically present in the U.S. over the current year and the two preceding years.

If Vihaan exceeds a specific number of days in the U.S., as outlined by the substantial presence test, he may be classified as a resident alien for tax purposes. This classification significantly impacts his tax obligations, including the types of forms he must file and the deductions he may claim.

While various factors like income level, the classification of the educational institution, or even his country of origin play roles in an international student's experience in the U.S., they do not directly impact the determination of residency status under U.S. tax law. The duration of stay, on the other hand, is a clear and measurable criterion used solely to establish whether someone meets the residency requirements, making it the correct basis for determining Vihaan's status.