[asingh04]

Hi,

I came to US on 27th July 2004 and have been on F1 visa since then. My OPT started in April last year but I have not been physically present in US since June 2009. Can I consider that I have finished my 5 years on F1 visa and I am eligible for filing my tax returns as resident alien? I think along with 5 years on F1 visa, I need to qualify for SPT, how is that calculated? Are days of presence are the days I am present in US after I have finished my 5 years? Because if that is true I might not be eligible, I finshed my five years on 27th July 2009, but I am not physically present after that date.

Please help.

Thanks

[MukatA]

If you did not complete 183 days in 2009, file nonresident tax return. If you completed 183 days in 2009, file dual status return or resident tax return.
On resident return, you must report your worldwide income for 2009.