[mmrao]

Hi,

I was in US for 330 days in 2006 and 300 days in 2007 as an F1 student. I was in US for the whole year in 2008. But from January 2008 to September 2008 I was on OPT and from October 2008 my Status changed to H1-B. So do I have to file the taxes as an Resident Alien OR Non-Resident Alien? Will appreciate your help

Thanks

[MukatA]

If you are single, you will file non-resident tax return. For OPT income, you will get treaty deduction.
If you are married, you have other options.

[mmrao]

If you are single, you will file non-resident tax return. For OPT income, you will get treaty deduction.
If you are married, you have other options.

Thanks, I'm single, but I qualify for substantial presence test ( 360 days in 2008+ 1/3rd of 2007=100+ 1/6th of 2006=50, total=510 days, and to qualify it should be only 183days)So please let me know whether this is correct or not (i.e whether the days which I stayed on F-1 will count for substantial presence test?). Will appreciate your help.

[AtlantaTaxExpert]

MMRAO:

The days while on the F-1 visa are "exempt" from counting for the Substantial Presence Test, so your SPT days are actually 92 days for 2008.