[kalimero]

I was a canadian F-1 student from 1999 to 2002, when I graduated. Well not quite because I had to do an intership in order to graduate. But the school kicked me out od their system so I wasn't in F-1 status. I was away in Canada for most of the 2003-I was in States maybe 60 days. In 2004 however, I have been reinstated in F-1 status, and I was here on CPT (not OPT) for almost a whole year.
Can somebody tell me if I should file as a non-resident or am I a resident for tax purposes now, since I've been here (kind of) for more than 5 years.
On top of it all, my wife has just finished her degree and is a non-resident. How should we file?
Thanks a lot to anybody who can help!

[AtlantaTaxExpert]

Kalimero:

You need to file as a nonresident. The fact that you are under F-1 visa status negates any Substantial Presence Test.

You should file Form 1040NR or 1040NR-EZ. The fact that you are Canadian allows you to claim your wife as a dependent (provided she had no gross income and no one else can claim her as a dependent).

Check our IRS Pub 597 and 519 for details.