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Deductions & credits
Pub 519 says:
"as a student temporarily in the United
States on an F visa, you do not have
to count the days you were present
in the United States as a student
during the first 5 years in determining
if you are a resident alien under
the substantial presence test."
It appears to me that you can still choose to count those days to meet with the substantial presence requirement, even though you don't have to.
March 10, 2022
1:55 PM