[intlstudent11]

Hi,

I am experiencing difficulties determining my status for tax purposes. I know that for F1 students, you become a resident alien for tax purposes after five calendar years. Does that "five calendar years" rule apply to every time you become a F1 student at a different school? I attended an American university as an undergraduate student and then went back to my home country for 5-6 years. I then came back to the US and am currently attending law school. Do the five calendar years newly apply because I am a F1 student at a different school or do my previous years as an undergrad F1 student count towards the five calendar years? I would greatly appreciate your response. Thank you so much!