Can an F1 student elect to file as a resident alien during the first 5 years?

[andre2]

As stated above, can an F1 student elect to be treated as a resident alien for tax purposes?

[DoninGA]

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.

See this IRS website - https://www.irs.gov/individuals/international-taxpayers/substantial-presence-test

Exempt Individual

Do not count days for which you are an exempt individual. The term "exempt individual" does not refer to someone exempt from U.S. tax, but to anyone in the following categories:

• An individual temporarily present in the U.S. as a foreign government-related individual under an “A” or “G” visa, other than individuals holding “A-3” or “G-5” class visas.
• A teacher or trainee temporarily present in the U.S. under a "J" or "Q" visa, who substantially complies with the requirements of the visa.
• A student temporarily present in the U.S. under an "F," "J," "M," or "Q" visa, who substantially complies with the requirements of the visa.
• A professional athlete temporarily in the U.S. to compete in a charitable sports event.

[pk]

@andre2 , Agreeing with @DoninGA  , why would you want to  file as a resident for tax purposes ?  What are you trying to achieve ? Which country are you from?  When did you enter  USA with F-1?