Respondida el octubre de 2026

If you first arrived in August 2026 and sell in 2026, you do not owe the federal nonresident capital-gains tax on these ordinary investment gains because you cannot reach 183 actual U.S. days that year—but Pennsylvania may tax you if you became its resident, and selling in INR instead of USD does not change the rule.

“I am an F1 student in Pennsylvania who arrived in August 2026. I need to sell over $20k in FAANG RSUs and over $20k in Indian mutual funds, all held for over a year. Do I have to pay US capital gains tax on these sales, and does the 183-day rule exempt me? Also, does it matter if I sell the FAANG stocks in USD versus INR?”

Resumen

Selling more than $20,000 does not, by itself, mean you owe tax on $20,000. For a first August 2026 arrival, the federal nonresident capital-gains rule gives you a clear answer for sales made in 2026; the important remaining check is Pennsylvania residency and any separate income from the RSUs.

The deciding fork is when you sell and whether you are a federal and Pennsylvania tax resident at that time.

Sell in 2026 after your August arrival2026 sale

If August was your first U.S. arrival and you have no earlier 2026 visits, you cannot reach 183 days of actual presence by December 31. While you are a , the federal tax on nonresident capital gains under 26 USC 871(a)(2) therefore does not apply to these ordinary investment sales, whether the assets are FAANG shares or Indian mutual funds. Separate U.S.-source compensation and possible Pennsylvania tax still need attention. [26 USC 871(a)(2)](https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapN-partII-subpartA-sec871.htm); [PA filing guide](https://www.pa.gov/agencies/revenue/forms-and-publications/pa-personal-income-tax-guide/brief-overview-and-filing-requirements).

Sell in a later year: 183 days, U.S. tax homelater year

You may remain a federal under the F-1 student-day rule yet spend at least 183 actual days here. In that case, 26 USC 871(a)(2) taxes net U.S.-source capital gains at 30%, subject to an applicable treaty rate. A U.S. can make gains on either the FAANG shares or Indian funds U.S.-source; holding them over a year does not itself remove this flat tax. [IRS student guidance](https://www.irs.gov/individuals/international-taxpayers/exempt-individual-who-is-a-student); [26 USC 871(a)(2)](https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapN-partII-subpartA-sec871.htm); [26 USC 865(g)](https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapN-partI-sec865.htm).

Sell in a later year: tax home remains abroadfact-dependent

If you are still a federal and your genuinely remains outside the United States, ordinary personal-property sale gains generally are foreign-source under 26 USC 865. The 183-day levy reaches U.S.-source gains, not those foreign-source gains; where you receive the sale money does not establish your tax home. [26 USC 865(a), (g)](https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapN-partI-sec865.htm); [26 USC 871(a)(2)](https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapN-partII-subpartA-sec871.htm).

Sell after becoming a federal tax residenttax resident

If you later become a U.S. tax resident—for example, after student-day exclusions cease to apply—the nonresident capital-gains rule is no longer your answer: U.S. tax residents report worldwide income. Identify each Indian fund before assuming ordinary long-term-gain treatment, because a qualifying has separate rules. [IRS student guidance](https://www.irs.gov/individuals/international-taxpayers/exempt-individual-who-is-a-student); [IRS Publication 519](https://www.irs.gov/pub/irs-pdf/p519.pdf); [Form 8621 instructions](https://www.irs.gov/pub/irs-pdf/i8621.pdf).

Pennsylvania residency is a separate question in every option: a Pennsylvania resident can owe state tax even when the federal capital gain is untaxed.

Leer la explicación completa

Watch out for

Two different 183-day rulesYour F-1 student days can be excluded when deciding whether you are a federal tax resident, but they still count toward the separate 183 days of actual U.S. presence used for the nonresident capital-gains tax. An August 2026 first arrival cannot reach 183 days in 2026; a later full year can. [26 USC 7701(b)(5)](https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleF-chap79-sec7701.htm); [26 USC 871(a)(2)](https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapN-partII-subpartA-sec871.htm).
Indian funds are not automatically foreign-sourceFor these investment sales, federal sourcing generally follows your , not where the fund or company is located. If your tax home is in the United States when you sell in a later year, even an Indian fund gain can be U.S.-source; the 183-day capital-gains rule could then apply. [26 USC 865(a), (g)](https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapN-partI-sec865.htm); [IRS student-gains guidance](https://www.irs.gov/individuals/international-taxpayers/the-taxation-of-capital-gains-of-nonresident-students-scholars-and-employees-of-foreign-governments).
Pennsylvania has its own residency testFederal nonresident status does not settle Pennsylvania tax. If you made Pennsylvania your , gains realized while you are a Pennsylvania resident can be taxed there at 3.07%, including gains on Indian funds. If you remained a Pennsylvania nonresident, ordinary sales of investment stocks and funds generally are not Pennsylvania-taxable, apart from the business-use exception. Student dorms and off-campus rentals do not, by themselves, count as permanent abodes under Pennsylvania's separate statutory-residency test. [PA residency rules](https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/personal-income-tax/determining-residency); [PA filing guide](https://www.pa.gov/agencies/revenue/forms-and-publications/pa-personal-income-tax-guide/brief-overview-and-filing-requirements); [PA rate](https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/personal-income-tax).
A sale is not all gainNeither a $20,000 sale nor holding an asset for over a year makes the entire proceeds taxable—or exempt. Calculate gain using proceeds and . Shares received for work can also have a separate compensation component; compensation for services performed in the United States has its own sourcing rule. Pennsylvania does not distinguish long-term from short-term gains. [IRS Publication 551](https://www.irs.gov/publications/p551); [26 USC 861(a)(3)](https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapN-partI-sec861.htm); [PA gains guide](https://www.pa.gov/agencies/revenue/forms-and-publications/pa-personal-income-tax-guide/net-gains-losses-from-the-sale,-exchange,-or-disposition-of-property).
The India treaty is not a blanket waiverThe U.S.–India treaty lets each country tax capital gains under its domestic law. Its student provision concerns qualifying payments arising outside the host country for maintenance, education or training; it does not replace the capital-gains rule for an investment sale. [U.S.–India tax treaty, Articles 13 and 21](https://www.irs.gov/pub/irs-trty/india.pdf).
Foreign funds need another look if you become a tax residentIf you later become a U.S. tax resident, worldwide income comes within federal taxation. Depending on the fund's legal structure, an Indian mutual fund could also be a , with different gain and reporting rules; do not assume a normal long-term stock rate applies to it. [IRS Publication 519](https://www.irs.gov/pub/irs-pdf/p519.pdf); [Form 8621 instructions](https://www.irs.gov/pub/irs-pdf/i8621.pdf).
The currently posted student form is for 2025Claiming the student-day exclusion requires Form 8843 even if you have no tax return to file. The currently posted form is labeled 2025: use the 2026 version for your 2026 filing rather than submitting the 2025 form. [IRS student guidance](https://www.irs.gov/individuals/international-taxpayers/exempt-individual-who-is-a-student); [currently posted Form 8843](https://www.irs.gov/pub/irs-pdf/f8843.pdf).

Próximos pasos

These actions establish which tax rules apply, what the actual gains are, and which 2026 filings you need.

Before choosing a sale date

Fix the sale year and both residency records

For a first entry between August 1 and August 31, 2026, no more than 153 days remain through December 31. Count actual U.S. days separately from the F-1 student days excluded for federal tax-residency purposes. Also establish whether you changed your to Pennsylvania; student housing alone does not establish the state's separate permanent-abode condition. [26 USC 871(a)(2)](https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapN-partII-subpartA-sec871.htm); [IRS student guidance](https://www.irs.gov/individuals/international-taxpayers/exempt-individual-who-is-a-student); [PA residency rules](https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/personal-income-tax/determining-residency).

Requisitos

Passport or travel record showing all 2026 U.S. entry and exit dates
Dates of any earlier F, J, M or Q visa years
Facts showing whether you made Pennsylvania your permanent home

For each proposed sale

Calculate each gain in U.S. dollars

Work out sale proceeds minus for each holding; separate any value received as compensation from later share appreciation. The IRS generally requires federal calculations in U.S. dollars and translation at the applicable transaction-time exchange rate. Receiving INR instead of USD does not change where the gain is sourced or supply an exemption, though exchange-rate movements can affect the dollar amount calculated. [IRS Publication 551](https://www.irs.gov/publications/p551); [IRS currency guidance](https://www.irs.gov/individuals/international-taxpayers/foreign-currency-and-currency-exchange-rates); [26 USC 865](https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapN-partI-sec865.htm).

Requisitos

RSU share-delivery and vesting statements, including share value and any compensation reported
Indian fund purchase and sale records
Exchange rates for relevant acquisition, receipt and sale dates

After 2026 ends

File your 2026 federal student form and any required return

Complete the 2026 Form 8843 to claim the student-day exclusion. If you must file Form 1040-NR for other income, attach Form 8843; otherwise mail the standalone form to Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215. Under the currently published filing instructions, the 2026 Form 1040-NR deadline is April 15, 2027 if you received employee wages subject to U.S. withholding, or June 15, 2027 if you did not; the standalone Form 8843 uses the applicable 1040-NR deadline. The [currently posted Form 8843 PDF](https://www.irs.gov/pub/irs-pdf/f8843.pdf) is labeled 2025, so use its 2026 edition when issued. [IRS student guidance](https://www.irs.gov/individuals/international-taxpayers/exempt-individual-who-is-a-student); [Form 8843](https://www.irs.gov/pub/irs-pdf/f8843.pdf); [Form 1040-NR instructions](https://www.irs.gov/instructions/i1040nr).

Requisitos

Your 2026 travel dates, passport and I-94 details for Form 8843
Any U.S. wage statements or other federally taxable income records

By April 15, 2027 if required

File a Pennsylvania return if your income requires one

If you were a Pennsylvania resident when you realized taxable investment gains, report the applicable gains to the Pennsylvania Department of Revenue on PA-40 and its gains schedule; Pennsylvania's rate is 3.07%, with no long-term-gain preference. A PA-40 is required when income generates at least $1 of tax, even if withholding covers it. The department's normal deadline for a 2026 return is April 15, 2027; its [PA-40 filing rules](https://www.pa.gov/agencies/revenue/forms-and-publications/pa-personal-income-tax-guide/brief-overview-and-filing-requirements) and [gain rules](https://www.pa.gov/agencies/revenue/forms-and-publications/pa-personal-income-tax-guide/net-gains-losses-from-the-sale,-exchange,-or-disposition-of-property) describe those filings. If you remained a Pennsylvania nonresident and these were ordinary personal investment sales, those intangible-property gains generally are not Pennsylvania-taxable. [PA filing guide](https://www.pa.gov/agencies/revenue/forms-and-publications/pa-personal-income-tax-guide/brief-overview-and-filing-requirements).

Requisitos

Pennsylvania residency and move-date records
Calculated gains and other Pennsylvania-taxable income

Otras personas que pasaron por esto

You are not the first to go through this. Here is how it went for others who asked the same thing.

It sounds like Sprintax is applying the correct treaty tax benefits, and Glacier is incorrectly ignoring the treaty. Apparently, Glacier just failed to update their implementation, considering the US-Chile tax treaty only entered into force in 2024. Your capital gains should be reported on Schedule NEC. The treaty is actually relatively complex about these gains. But often, Article 13(6)(c), related to publicly traded securities, or Article 13(8), related to other gains not covered in other paragraphs, can exempt those gains from US tax, and if so, you use a 0% rate column when computing your tax. You may also report them as exempt income on Schedule OI.

Fuentes legales

This answer draws on the Internal Revenue Code, IRS forms and guidance, the U.S.–India tax treaty, and Pennsylvania Department of Revenue rules.

IRS, Exempt Individual Who Is a Student

F-1 student presence is generally excluded for federal tax-residency counting during the permitted student years, with limits for prior exempt years.

IRS, Exempt Individual Who Is a Student

You will not be an exempt individual as a student if you have been exempt as a teacher, trainee, student, Exchange Visitor, or Cultural Exchange Visitor on an "F, " "J, " "M, " or "Q " visa for any part of more than 5 calendar years, unless you establish to the satisfaction of the IRS that you do not intend to reside permanently in the United States, and you have substantially complied with the requirements of your nonimmigrant status.

Leer el texto completo

26 USC 871(a)(2)

The separate nonresident tax applies to net U.S.-source capital gains after at least 183 days of actual presence in the tax year.

26 USC 871(a)(2)

(a)(2)

In the case of a nonresident alien individual present in the United States for a period or periods aggregating 183 days or more during the taxable year, there is hereby imposed for such year a tax of 30 percent of the amount by which his gains, derived from sources within the United States, from the sale or exchange at any time during such year of capital assets exceed his losses, allocable to sources within the United States, from the sale or exchange at any time during such year of capital assets.

Leer el texto completo

26 USC 865(a), (g)

Personal-property sales by nonresidents are generally foreign-source, subject to the statute's special definition involving a U.S. tax home.

26 USC 865(a), (g)

(a)(2)

(2) by a nonresident shall be sourced outside the United States.

Leer el texto completo

26 USC 865(g)(1)(A)

For these sourcing rules, an otherwise nonresident individual with a U.S. tax home falls within the statute's special U.S.-resident definition.

26 USC 865(g)(1)(A)

(g)(1)(A)(i)(II)

(II) is a nonresident alien and has a tax home (as so defined) in the United States

Leer el texto completo

IRS, Taxation of Capital Gains of Nonresident Students

The IRS explains why shares of foreign funds can produce U.S.-source gains for a nonresident student with a U.S. tax home.

IRS, Taxation of Capital Gains of Nonresident Students

Gain or loss from the sale or exchange of personal property generally has its source in the U.S. if the nonresident has a tax home in the U.S.

Leer el texto completo

PA Department of Revenue, Determining Residency

Pennsylvania's permanent-abode test does not automatically make a college student's housing a permanent abode.

PA Department of Revenue, Determining Residency

Further, college dormitories, fraternity houses, sorority houses and off-campus rentals by students enrolled in college or universities do not qualify as permanent abodes.

Leer el texto completo

PA Personal Income Tax Guide, Filing Requirements

Pennsylvania residents are taxed on applicable income regardless of where the investment is located.

PA Personal Income Tax Guide, Filing Requirements

Pennsylvania residents are subject to Pennsylvania personal income tax (PA PIT) on all Pennsylvania taxable income classes, both Pennsylvania and non-Pennsylvania source income, though they may qualify for a resident credit for tax paid to other states on income earned outside of Pennsylvania.

Leer el texto completo

PA Personal Income Tax Guide, Filing Requirements

An ordinary investment gain on intangible property generally is not taxed by Pennsylvania when the investor is a nonresident.

PA Personal Income Tax Guide, Filing Requirements

Nonresidents are not subject to Pennsylvania tax on ordinary interest and dividends from investments, or gains realized on the sale, exchange, or disposition of intangible property derived from sources within Pennsylvania.

Leer el texto completo

PA Department of Revenue, Personal Income Tax

Pennsylvania's personal income tax rate is 3.07%.

PA Department of Revenue, Personal Income Tax

Pennsylvania personal income tax is levied at the rate of 3.07 percent against taxable income of resident and nonresident individuals, estates, trusts, partnerships, S corporations, business trusts and limited liability companies not federally taxed as corporations.

Leer el texto completo

PA Personal Income Tax Guide, Net Gains

Pennsylvania does not give a different rate merely because the assets were held more than a year.

PA Personal Income Tax Guide, Net Gains

There are no provisions for long-term and short-term gains.

Leer el texto completo

IRS Publication 551

Shares received as compensation have a basis calculation distinct from their later sale proceeds.

IRS Publication 551

Property Received for Services

If you receive property for services, include the property's FMV in income. The amount you include in income becomes your basis.

Leer el texto completo

IRS, Foreign Currency and Currency Exchange Rates

Federal tax calculations normally use U.S. dollars, rather than allowing the sale currency to determine taxability.

IRS, Foreign Currency and Currency Exchange Rates

The U.S. dollar is the functional currency for all taxpayers except some qualified business units (QBUs).

Leer el texto completo

U.S.–India Tax Convention, Article 13

The U.S.–India treaty does not categorically exempt investment-sale gains from tax in either country.

U.S.–India Tax Convention, Article 13

Article 13

Except as provided in Article 8 (Shipping and Air Transport) of this Convention, each Contracting state may tax capital gains in accordance with the provisions of its domestic law.

Leer el texto completo

U.S.–India Tax Convention, Article 21

The treaty's student provision is limited to specified support payments, rather than being a general investment-gain exemption.

U.S.–India Tax Convention, Article 21

Article 21(1)

A student or business apprentice who is or was a resident of one of the Contracting States immediately before visiting the other Contracting state and who is present in that other state principally for the purpose of his education or training shall be exempt from tax in that other state, on payments which arise outside that other state for the purposes of his maintenance, education or training.

Leer el texto completo

IRS, Exempt Individual Who Is a Student

A qualifying F-1 student files Form 8843 to exclude student days for tax-residency counting.

IRS, Exempt Individual Who Is a Student

If you qualify to exclude days of presence as a student, you must file a fully-completed Form 8843, Statement for Exempt Individuals and Individuals with a Medical Condition with the IRS.

Leer el texto completo

Form 8843, 2025 edition

The currently posted 2025 Form 8843 gives the mailing destination and ties a standalone filing to the Form 1040-NR due date.

Form 8843, 2025 edition

When and Where To File

If you don’t have to file a 2025 tax return, mail Form 8843 to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215 by the due date (including extensions) for filing Form 1040-NR.

Leer el texto completo

Instructions for Form 1040-NR, 2025 edition

The published Form 1040-NR instructions set the earlier filing deadline when employee wages were subject to U.S. withholding.

Instructions for Form 1040-NR, 2025 edition

When To File

If you were an employee and received wages subject to U.S. income tax withholding, file Form 1040-NR by the 15th day of the 4th month after your tax year ends.

Leer el texto completo

Instructions for Form 1040-NR, 2025 edition

The published Form 1040-NR instructions give the later deadline when there were no employee wages subject to U.S. withholding.

Instructions for Form 1040-NR, 2025 edition

When To File

If you didn’t receive wages as an employee subject to U.S. income tax withholding, file Form 1040-NR by the 15th day of the 6th month after your tax year ends.

Leer el texto completo

PA Personal Income Tax Guide, Filing Requirements

Pennsylvania specifies when an individual must submit its PA-40 return.

PA Personal Income Tax Guide, Filing Requirements

Who Must File

Every resident, part-year resident or nonresident individual must file a Pennsylvania Income Tax Return (PA-40) when he or she realizes income generating $1 or more in tax, even if no tax is due

Leer el texto completo

PA Personal Income Tax Guide, Filing Requirements

Pennsylvania normally requires its individual return by April 15 following the tax year.

PA Personal Income Tax Guide, Filing Requirements

When To File

You must file before midnight, April 15 or the next business day if April 15 falls on a Saturday, Sunday or IRS recognized holiday.

Leer el texto completo

Instructions for Form 8621

U.S. persons with qualifying foreign fund holdings may face special PFIC reporting when they sell.

Instructions for Form 8621

Who Must File

Recognizes gain on a direct or indirect disposition of PFIC stock,

Leer el texto completo

IRS Publication 519

The resident-taxpayer branch differs from the nonresident capital-gains branch.

IRS Publication 519

This means that their worldwide income is subject to U.S. tax and must be reported on their U.S. tax return.

Leer el texto completo

These are official rules reflected in the cited texts available as of October 6, 2026; tax rules and the not-yet-issued 2026 filing forms can change.

This is general information about official immigration and tax processes, not legal advice, and SettleKit is not a law firm.

Suscríbete al boletín de SettleKit

Investigamos las partes difíciles de establecerse en Estados Unidos y escribimos artículos que no vas a encontrar en otro lado. Suscríbete para recibir cada artículo nuevo por correo.

Un correo por cada artículo nuevo. Cancela cuando quieras.

Seguro esta no es tu única preguntaConoce SettleKit, la mejor fuente en internet para recién llegados a Estados Unidos.
Crea tu plan gratis