Hi,
I changed from F-1 to H-1b visa on Oct 1st, 2010. I will use First-Year Choice for the tax purpose of 2010 and the Form 4868 for the extension. When do I meet the Substantial Presence Test in 2011? How to calculate the earliest date?
Thank you for your time.

Sincerely,

Tina

Days to be completed in 2011 = 183 minus 1/3 of days in 2010. Your U.S. Tax Return: Substantial Presence Test (http://taxipay.blogspot.com/2008/04/substantial-presence-test.html)