[sorbolo]

Hi everyone, I am a second year graduate student and I have would like to know if my understanding regarding how to compile the days of presence in USA on forms 8843 and 1040NR-EZ is correct:

1) For form 8843 in LINE 4A I should actually count ALL the days I was physically present in years 2010, 2009 and 2008. Then in LINE 4B for number of days in 2010 I can claim I can exlude for purposes of the substantial presence test I should write the same amount I wrote in line 4a since my F-1 started in 2009 and I never changed status.

2) In form 1040NR-EZ however, reading the instructions (which in turn refer to pub.519 chapter 1), in SCHEDULE OI, LINE H I should only count the days according to the substantial presence test. Thus: 0 in 2010 if I entered under the F-1 visa (and not like 360 days of physical presence)

Can you confirm my understanding?

Thanks a lot for your helpfulness, best regards!

[MukatA]

In your case 4b is same as 4a for 2010.
If you put 0 on 4b that means you are resident for 365 days for substantial presence test.

[sorbolo]

Thanks for the prompt answer MukatA,

What about the for 1040NR schedule OI item H: should I put the days I was phisically present here or only the days that "count" for substantial presence test (in my case 0).

Thanks!