Can F1 changing status to H-1B use the exception to the 5-Year rule?

Forum|Forum|4 years ago
May 13, 2021
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Hi All,

Tax year 2020 will be my 6th year as a student (2010 and 2011 as J1, while 2017, 2018 and 2019 as F1), hence, I will exceed the 5-year life time rule for students and trainees. On the other hand, there is an exception to the 5-year rule for students as long as they meet the requirements set by IRS here:

https://www.irs.gov/individuals/international-taxpayers/the-closer-connection-exception-to-the-subst...

If I have changed status in 2020 from F1 to H-1B on October 1, 2020, can I still file for the exception for the days in the US in 2020 that I was on F1 (January 1 - September 30, 2020), given that I have transitioned away from F1 and I am no longer a student at the end of 2020?

If I can exempt the days on F1 I will not meet the substantial presence test and I can file as a nonresident alien. If I can not exempt the days under F1 as I have changed visas in 2020 and I am no longer a student, I have to file as a resident.

Thanks

DaveF1006

According to this IRS link, you are eligible to be an exempt individual for 5 calendar years (2017through 2021) so you can file exempt for 2020, even though it is a part of a year.

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Zion0131Author

Thanks Dave, the complication is that I was on J1 visa in 2010 and 2011, which years count towards the 5-year life time limit based on my understanding. Do you read it differently?

Thanks,