IRS Resident vs non-resident alien: F-1 student 5-year exemption question

[ivy999]

Hi everyone,

I came to the US as an F-1 student for undergraduate studies in 2012. I finished undergrad in spring 2016 and immediately enrolled in grad school in fall 2016 so I got a new F-1 visa as a graduate student. I am wondering if the 5-year exemption for F-1 students in the substantial presence test would start counting from my first F-1 visa (2012) or my second F-1 visa (2016).

Thanks!

[newacct]

Hi everyone,

I came to the US as an F-1 student for undergraduate studies in 2012. I finished undergrad in spring 2016 and immediately enrolled in grad school in fall 2016 so I got a new F-1 visa as a graduate student. I am wondering if the 5-year exemption for F-1 students in the substantial presence test would start counting from my first F-1 visa (2012) or my second F-1 visa (2016).

Thanks!

From the first one. You are a resident alien for all of 2017. Specifically, you are not an exempt individual as a student a given year if you have been an exempt individual as a student, teacher, or trainee for any part of 5 previous calendar years.