Hello experts,

I have a question regarding the five year rule to determine resident status for international student. As described in the table below, I have been in the US with F-1 visa since 2007 to now (currently OPT). I also had J-1 from 2004 to 2005 for international exchange study, and I was in the US on 2006 too for sightseeing. Do I need to count the five year starting from 2004, or 2007? I wasn't sure if the presence in the US in 2006 lead to combining the two visas toward five year rule. Any help will be greatly appreciated!

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2004 J-1 148 days in the US
2005 J-1 124 + (WT 8)
2006 (WT 19)
2007 F-1 158
2008 F-1 330
2009 F-1 350

WT- Visa Waiver Program for Tourists
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Allow me to put the question clearer. Is 2006 counted in the five year or not? I feel counting the F and J only, 2009 should be the fifth year, therefore I should be a non-resident alien for 2009. Is this correct? Thanks for your help!

Tax Years 2004 and 2005 DO count against the five-year rule, while Tax Year 2006 does NOT count against the five-year rule.

Your exemption from the Substantial Presence Test expired on 31 December 2009. For 2010 and beyond, you are a resident alien for tax purposes UNLESS you choose to claim a closer connection with your home country.