You are not a resident for 2020 tax purposes. You may be for 2021 if you meet the substantial presence test.
Your information below follows the example in the hyperlink here from the IRS guidance on when substantial presence test
is satisfied for resident status to be met..
As a F1 Visa holder, your first 5 years in the US you are considered exempt and are a nonresident. Your time present in the
US does not count towards residency.
Date of entry into United States: 2016
Student F-1 visa
Exempt individual for 5 calendar years 2016 2017 2018 2019 2020
To determine when you meet the substantial presence test (183 days), begin counting days on 01-01-2021.
Number of nonexempt days in United States during 2021: 365 days
Count days as follows:
Current year (2021) days in United States (365) × 1 = 365 days
Prior year (2020) days in United States (0) × 1/3 = 0 days
Year before that (2019) days in United States (0) × 1/6 = 0 days
Total = 365 days
You will meet the substantial presence test on 07-01-2021(the 183rd day of 2021). Your residency starting date under IRC § 7701(b) is 01-01-2021 (the first day you were present in United States during the calendar year in which you met the substantial presence test).
IRS International Student Residency Examples
