@yuhis911 , I hear your logic, except for the fact that I-20 is issued by the CIS under its laws, your exemption from counting days is based on IRS rules and statutes. Since very often students are here for five calendar years and I-20 mostly is valid for that length unless contravening circumstances occur ( abandoned / cancelled etc. ). Therefore IRS allows exemption for F-1 for a lifetime amount of FIVE Calendar years from when originally issued. One could make an argument that the school closed and/or prevented the student from studying, then the unused portion ( calendar years counting the period absent through no fault of the student) but from your post you voluntarily left the country ( you felt it necessary ) and so I would think that your five year started from the calendar you entered and will have finished five calendar years from then.
Why are you , a student so concerned about exempt status ---- it has nothing to do with your exemption from FICA as long as you are a student / trainee ( FICA exception ).
A calendar year is defined as 01/01/XX to 12/31/XX
Does that help?
Do you need refs to actual statutes ?
pk
