I have been in the U.S. on a F-1 visa since April 2002. As such, my exempt time as a student expired in April 2007.

Am I correct in assuming that I was a Non-Resident Alien until April 2007 and a Resident Alien from Apr-Dec 2007? If this is true, then am I a Dual-Status Alien for 2007?

Or am I a Resident Alien since I have been in the U.S. on F-1 for more than 5 yrs? Based on the threads in the forum, I believe this may be the case.

I would appreciate it if someone can clarify or point me to a resource that will help me to do so. Thanks in advance for your insight.

Exempt time is for 5 tax years that is from 2002 to 2006. For 2007 you will file resident tax return.

MukatA, thank you.

Your income during F1 and OPT is now subject to FICA taxes.