LinaJ2020
Expert Alumni

Deductions & credits

The key is the taxpayer needs to be living in the US with the F-visa. 

 

Per IRS, "Foreign students in F-1, J-1, M-1, Q-1 or Q-2 nonimmigrant status who have been in the United States more than 5 calendar years are RESIDENT ALIENS and are liable for social security/Medicare taxes (unless they are exempt from FICA under the "student FICA exemption"(...)"

 

So, if you have left the US and re-entered, you will skip those years when you are not in the US to count the five years exemption period.  

 

@muhanyuan

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