Should I file tax as resident? 2011 & 2013 L1, 2015-2018 F1 (graduated in 2017, OPT in 2018), switch to H1-B in Oct 2018

[yzing711]

Stayed <183 days in 2011 and 2013

[LinaJ2018 · Accepted solution]

No, you should still file as a nonresident.  As an F-1 visa holder, you are considered as a nonresident for five years (2015-2019). Although you change to H-1B on October 2018, you do not stay more than 183 days from October until December, you are still considered as a nonresident.  The days you stay in 2011 and 2013 with L-visa are not relevant as it is outside the three years time frame for counting the days in the SPT Substantial Presence Test.

If you anticipate staying more than 180 days in 2019, you might be able to file as a dual-status alien by making a FirstYearChoice.  However, the filing process is more complex and not sure if it would benefit you.