I was in the US on a TD visa for several years before switching to an F-1 when I began college in 2009. I have been in the US over five years total, but ONLY five years (2009-2013) as an F-1 holder. Since I "re-entered" the US as an F-1, what years count for tax purposes? Am I considered a resident or non-resident alien?
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Visa Change: Resident or Non-resident Alien?
- Thread starter mswhite
- Start date
The time in F1 status is exempt from the substantial presence test, until you have already had 5 years where any part of it was exempt. So the F-1 part of 2009-2013 would be exempt. Starting in 2014, no days are exempt from the SPT, so you would be a resident if you are present for at least 183 days.
The time in F1 status is exempt from the substantial presence test, until you have already had 5 years where any part of it was exempt. So the F-1 part of 2009-2013 would be exempt. Starting in 2014, no days are exempt from the SPT, so you would be a resident if you are present for at least 183 days.
Thanks for the response! I understand that my time as an F1 is exempt from the SPT, but I'm wondering if the time before I switched visas counts. I lived in the US on a TD from 2001-2009. Do those eight years count when calculating my time under the Substantial Presence Test, or did I get a "clean slate" when I switched to an F1?
In short, if my status was TD from 2001-2009 and F1 from 2009-2013, would I be considered a resident or nonresident alien?
Thanks for the response! I understand that my time as an F1 is exempt from the SPT, but I'm wondering if the time before I switched visas counts. I lived in the US on a TD from 2001-2009. Do those eight years count when calculating my time under the Substantial Presence Test, or did I get a "clean slate" when I switched to an F1?
In short, if my status was TD from 2001-2009 and F1 from 2009-2013, would I be considered a resident or nonresident alien?
I don't understand. The time you were on TD was probably non-exempt. But why does it matter now? The SPT for a given year only cares about that year and the previous two years (it's the number of days that year + 1/3 of the number of days the previous year + 1/6 of the number of days the year before that).