Hi Atlanta Tax Expert,
In my earlier posting, you had advised that I wait till about June 2006 and then file as a resident using the First Year Choice( FYI- I changed to H1 status from F1 in Oct 2005) .

How many days do I have to be in the US in 2006 to meet the substantial presence test? And do I have to submit the First Year Choice statement as spelled out on Page 9 of Publication 519?

Thanks!

AtlantaTaxExpert

Chikudee:

Read the Sticky Post. It may make sense for you to file as a non=resident alien.

You need at least 183 days for Substantial Presencse, but you can only count one-third of your 2005 days.

Yes, you do need to attach the First Year Choice statement.