I am on F1 Visa status since Dec 2003 and currently on OPT.

I went through the instructions in details, at:
http://www.irs.gov/pub/irs-pdf/i1040nr.pdf

On page 2 of 45, I pass the substantial presence test. Does that mean this makes me "resident alien for tax puproses" and i can fill 1040.

Any help regarding this will be highly appreciated.

- Siddhartha

himanshu612

Although you are on OPT, you are still on F1 visa and considered as a non-resident alien.

I hope this helps.

siddhartha gandhi

Thanks for the prompt response.
To my knowledge, as is evident from pub 519, i will be a "resident alien for tax puproses", anyways I take your word for it. It would be great if you can provide me a link to some publication that mentions the policies for F1 visa holders for filing taxes.

Thanks,
Siddhartha

AtlantaTaxExpert

Siddhartha:

Even though you have been in the United States for over two years, the time while under the F-1 visa does not count towards the Substantial Presence Test, as you are an "exempt individual". This is detailed in IRS Pub 519.