F1 to H1b in January 2022

[Aj2303]

I was on F1 from August 2018 to January 2022 when I changed to H1b (special case of off cycle lottery). Should I file as a tax resident? I paid FICA and social security on every paycheck since early Jan 2022.

[RalphH1]

With your January switch to H1B status, every day counted towards the “Substantial Presence Test” (the IRS discusses this here.) Note that there is a “closer connection to a foreign country” exception, but assuming this isn’t relevant, your employer is indeed correctly treating you as a “resident for tax purposes” for 2022.

This, of course, means you’ll be filing a form 1040 now, and can use TurboTax! (Welcome to our Community, @Aj2303!)

[Aj2303]

I do not believe that exemption applies. Thanks for answering, looks like I correctly filed as a tax resident for 2022.