Your
filing status is determined by the "substantial presence test"
which is relatively complicated.
Students who have been in the U.S. in F-1 or J-1 visa status for any
part of 5 different calendar years before 2006, and were physically
present in the U.S. at least 183 days in 2007, you are considered a 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 2007, you are considered a Nonresident
Alien for tax purposes.
Example
calculation:
1998
- present in the U.S. 5 days - nonresident alien
for tax purposes
1999 - present in the U.S. 102 days - nonresident
alien for tax purposes
2004 - present in the U.S. 340 days - nonresident
alien for tax purposes
2005 - present in the U.S. 365 days - nonresident
alien for tax purposes
2006 - present in the U.S. 30 days - nonresident
alien for tax purposes
2007 - present in the U.S. at least 183 days - resident
alien for tax purposes
