Hi ,

I came to USA on 27th July 2004 and have been on F1 visa since then. My opt started last year in April 2009 but I am not physically present in USA since 1 June 2009. Can I consider that I have finished 5 years on F1 visa and eligible to file my taxes as resident alien. How do I calculate for SPT test? Does the days of presence in US required for SPT has to be calculated after I finish five years of resident on F1 visa?

If you left the United States prior to 1 June 2009, you did NOT meet the Substantial Presence Test, which, for you, started on 1 January 2009.

Hence, if you never returned to the U.S. in 2009, you would file as a non-resident alien for 2009 and pay taxes ONLY on the income earned while in the United States.

I have handled a number of cases similar to yours, so if you need help filing, contact me at [email protected].