DS30
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Deductions & credits

No - you cannot choose to claim the days you are exempt from the substantial presence test under the F-1 visa class in order to file as a resident alien.

However, if you are a Nonresident Alien who will become a Resident Alien under the Substantial Presence test in the year following this taxable year, you may elect to be treated as a Dual Status Alien for this taxable year and a Resident Alien for the next taxable year if you meet certain tests. Refer to the First Year Choice area, under Dual-Status Aliens, of Chapter 1 in Publication 519, U.S. Tax Guide for Aliens.


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