Hi,

I came to USA as international student (Ph.D) in 2001 August. Which year I can become a resident alien for tax purpose as a student. How is the calculation made?

Thanks a lot.

Aloydas:

Assuming you are under a F-1 visa, the exemption from the Substantial Presence Test is good for five years, with 2001 counting as a full year. That being the case, 2005 is the last year you can file as a non-resident alien. In 2006, you will file as a resident alien.