My wife entered from India to US in 2013 on H4 visa and converted to F1 student change of status couple of years back. Now she is working on OPT and we are confused as to whether she should file as a resident or non resident. She is on F1 so we see that as a non resident but there is a 5 year rule that I can read on IRS website. If she was earlier on H4, does the 5 year rule still counts ?
