. Lucas was a student in F-1 immigration status from December 2014 through June 2022. In August of 2023, Lucas returned to the United States as a graduate student. For 2023 federal income tax purposes, Lucas is a ________.

For U.S. federal income tax purposes, Lucas's status will depend on the Substantial Presence Test, which determines whether an individual is considered a resident or nonresident alien for tax purposes. As an F-1 student, Lucas is considered an "exempt individual," meaning that his days in the U.S. under F-1 status do not count toward the Substantial Presence Test for a certain period. Typically, students temporarily present in the United States under an F, J, M, or Q visa are exempt from counting days of presence for up to five calendar years. Since Lucas was in F-1 status from December 2014 through June 2022, he likely used up his exempt years. However, if he did not pass the Substantial Presence Test in any of the previous years due to the exemption, he would start counting days of presence after his exempt status ends. Given that Lucas returned to the U.S. in August 2023, we would need to count the days he is present in the U.S. during 2023 to determine if he meets the Substantial Presence Test. If he meets the test, he would be considered a resident alien for tax purposes in 2023. If he does not meet the test, he would be considered a nonresident alien. To meet the Substantial Presence Test, Lucas must be physically present in the U.S. on at least: 1. 31 days during the current year (2023), and 2

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