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Deductions & credits
If you have 31/183 days presence in the last three years after 5 calendar years (check https://www.irs.gov/individuals/international-taxpayers/substantial-presence-test) as an F-1 student, then you pass the SPT. The page specifically says "do not count days for which you are an exempt individual," and F visa holders are exempt individuals. Check "Exempt Individual" section for more details. Specifics on 5 calendar years mentioned here: https://www.irs.gov/individuals/international-taxpayers/the-green-card-test-and-the-substantial-pres...
May 31, 2019
5:39 PM