My J1 starts July. 2013 to July2014, F1 from July. 2015 to July 2020. My F1 is now expired but I continue as a PhD student and will be reporting my tax for the very first time. I would like to know how is the 5-year exemption works, and starting from which calendar year should I be considered as a resident alien.
I have received foreign gifts excessed $100,000 in some years, I suppose that I will only need to file Form 3520 for the years that I am a resident alien?
Thanks in advance for the reply!
