I've been a student on F-1 visa since August 2012, with some stay in U.S. under J-2 in 2007-2008. I took the substantial presence test through SprintTax and it tells me "Based on the information you provided, you are deemed a US resident for tax purposes, which means Sprintax software isn’t suitable for you. Sprintax facilitates non-resident tax return preparation only."
However, IRS's Substantial Presence Test page says that a student with F visa is an exempt individual, so my stays in U.S. since 2012 shouldn't be counted.
I'm confused. Am I a resident or a non-resident for tax purposes?
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On F1 you are exempt from counting days for the substantial presence test for 5 years. The 5 years is a lifetime limit and you also need to count any years on F, M, J, or Q visas towards this limit. So your first 5 calendar years are 2007, 2008, 2012, 2013 and 2014. In 2015 you would have had to start using the physical presence test to determine residency. So if you meet that test, you are a resident alien.
On F1 you are exempt from counting days for the substantial presence test for 5 years. The 5 years is a lifetime limit and you also need to count any years on F, M, J, or Q visas towards this limit. So your first 5 calendar years are 2007, 2008, 2012, 2013 and 2014. In 2015 you would have had to start using the physical presence test to determine residency. So if you meet that test, you are a resident alien.
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