A: It is recommended for each individual to complete the Residency page to determine their residency status for tax purposes. Even though an individual is under a student status in the US, it's possible that they were present in the US under another exempt status for the purposes of the SPT in the past, which can affect their tax and residency determination for the current tax year. Residency status for tax purposes affects the overall taxation of an individual - tax treatment, tax treaty eligibility, FICA exemption, etc.