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

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

    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!

  • #2
    Originally posted by ivy999 View Post
    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.

    This is my personal opinion and is not to be construed as legal advice.

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