returning F1 visa RA or NRA

[elisaqian]

Hi, 

I came to the US with my first F1 visa in 2013. And I graduated and left in the end of 2016. Then I came back in Aug 2017 with a new F1 visa for master degree in another school. 
I’m wondering whether I’m a RA or NRA now. And if I’m RA, since when I became RA?

Thanks!

[pk]

@elisaqian , absent any other impediments,  your first F-1  ( admitted in 2013 ) made you an exempt  NRA for five calendar years  i.e. till the end of 2017.  When you came back in 2017, you could ONLY avail yourself of the end portion of the year 2017 as an Exempt person.  Thus you would start counting days present from Jan 1st. 2018 and after completing the  Substantial Presence Test ( 183 days of presence counting all days present in current year , 1/3 of the days PRESENT in the immediately previous  year and 1/6th of the days present in the 2nd previous year), you would be a Resident Alien for Tax purposes. Hence , in your case, I would say that you are Resident for Tax purposes  for the year 2018.    Year 2017 you file a return ( if you had any  US sourced income  ) on form 1040-NR-EZ or 1040-NR and from 2018 on-wards you file  on form 1040 ( which is supported by TurboTax).

Does this make sense ?