Your
filing status is determined by the "substantial presence test"
which is relatively complicated.
Students who have been in the U.S. in J-1 visa status for any part
of 5 different calendar years before 2008, and were physically present
in the U.S. at least 183 days in 2008, are considered Resident
Alien
for tax purposes.
If you have been
in the U.S. more than 5 years but were not physically present in the
U.S. for at least 183 days in 2008, you are considered a Nonresident
Alien for tax purposes.
Example
calculation:
1999
- present in the U.S. 5 days - nonresident alien
for tax purposes
2000 - present in the U.S. 102 days - nonresident
alien for tax purposes
2005 - present in the U.S. 340 days - nonresident
alien for tax purposes
2006 - present in the U.S. 365 days - nonresident
alien for tax purposes
2007 - present in the U.S. 30 days - nonresident
alien for tax purposes
2008 - present in the U.S. at least 183 days - resident
alien for tax purposes
