F1 student tax exemption

[moonfallz]

Hello I came to USA for Winter 2015 term. But arrived on Dec 4th 2014 to get settled do I need to count 2014 in 5 years ? Do I need to file 2019 taxes as resident? Because my arrival in 2014? 

[KarenJ2 · Accepted solution]

Yes, you need to count 2014 if you entered the US in 2014 on an F1 visa.  You can only be on an F-1 visa for 5 years OR part years.  So even if you arrived on December 31, 2014, you would need to count 2014 as the first year of your F-1 visa.

Please see the following information from the IRS:  Alien Residency Examples

[moonfallz]

Thank you.