F-1 visa substantial presence test

[moonng2211]

I first came to the U.S under F-1 visa on 08/19/2014, but I had t take a leave of absence that semester and left on 09/28/2014. I came back on 01/16/2015 and resumed my studies continuously until now 2020. Am I qualified to file the 2019 tax year as a resident alien? Will 2014 still be counted as my first year even though I did not stay for long? Thank you very much!

[MarilynG1]

Yes, you would be considered a Resident Alien for tax purposes, as you meet the Substantial Presence Test of 183 days in the last three years.

Click this link for detailed info on Tax Tips for Resident and Non-Resident Aliens.

[moonng2211]

Thank you! I received the Stimulus Check today through direct deposit, I can use it as a resident alien even though I am still an international student, is that correct?

[KurtL1]

Yes, that is correct. As a resident alien you are entitled to receive a Stimulus Payment.

[moonng2211]

Thank you! I took a-month-long-vacations back home in both 2017 and 2018. Does it have any impact on my taxpayer status?

[LinaJ2020]

You are considered as a nonresident for five years starting from 2014.  2014-2018

As long as you stayed in the US anytime during the year, it is counted as one year using your F- visa-exempt status.  You will start counting days on January 1st, 2019.  If you met the Substantial Presence Test  SPT, you are considered as a US resident for tax purposes. 

@moonng2211