I have been in the US since 2013 as a F1 student. However, I have never filed Form 8843 or tax returns before since I don't have any filing requirement. I heard that I need to file Form 8843 in order to claim exemption for the substantial presence test. What should I do now in order to be exempt from the SPT or do I need to count the days for SPT purpose for 2016 and 2015?
If I need to count the days I will pass the SPT in 2017, should I then file a Form 1040?
