Hello everyone!

I've been living in the US on F1 VISA since July 2008. I have a question regarding filing taxes for 2009.

Presently, I do pass the substantial presence test as I've been living continuously throughout 2009. But I also realized that F1 students are exempt from this test for the first 5 years and file the taxes as a non-resident alien.

But I would like to file taxes as a resident alien. Can I file taxes as a resident alien as I do pass the substantial presence test?

On F1/OPT you are exempt from residency for 5-years. You must file non-resident tax return Form 1040NR or 1040NR-EZ and Form 8843. Your income is not subject to FICA taxes but you must pay federal and state income taxes. Your U.S. Tax Return: U.S. Tax Filing Requirements for Non-Residents (http://taxipay.blogspot.com/2008/03/us-tax-filing-requirements-for-non.html)