I'm current in 2nd year of my academic program in the US and have income from my internship. I also meet the substantial presence test.
Because I am within 5 years exemption for non-resident aliens, I am considered 'exempt individual'.
My question is whether I can choose to file 1040 instead of 1040NR? In other words, does a international F1-student in their first 5 years in the US file 1040 if they don't worry about being taxed on the income abroad?
Does I have to take the 5-year 'exemption' or can I choose not to?
