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If a person present in the US as a F1 student for more than 5 years, will he get consideration for Substantial Presence Test for the Tax year?
A F1 student started his study in 2013 August and then completed his 5 year in 2018 August then he is in OPT visa and currently working in the company and filling the tax first time in 2019. Since he completed his 5 years as a F1 student and then present in the US for 31 days during the current year, should IRS consider him United States resident for tax purposes ? Any response will be highly appreciated.
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Deductions & credits
Yes, you will be considered a resident of the US for 2018 (if you have been in the US for most of 2018). You can file a resident 1040 return with TurboTax.
If you arrived in the US in August 2013, 2013 counts as one of your five years (including part years) with a F-1 visa (2013, 2014,2015, 2016, 2017). As of January 1, 2018 you would need to start to count days of presence in the US to see when you meet the substantial presence test.
You will be considered a United States resident for tax purposes if you meet the substantial presence test for the calendar year. To meet this test, you must be physically present in the United States (U.S.) on at least:
- 31 days during the current year, and
- 183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:
- All the days you were present in the current year, and
- 1/3 of the days you were present in the first year before the current year, and
- 1/6 of the days you were present in the second year before the current year.
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Deductions & credits
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