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March 25, 2020
Question

How do you count 5 calendar years for social security tax exemption? I was on J-1 from 08/14 - 05/15 and then on F-1 from 08/15 - present (a few times out of the country)

  • March 25, 2020
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When did I become a Resident Alien? In August of 2019 or January 2019?

1 reply

March 25, 2020

You are considered as a resident alien from January 1, 2019 if you satisfy the Substantial Presence Test at that date.

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AsayenkoAuthor
March 25, 2020

Yes, but before you even do the substantial presence test, how do you count the 5 years of exemption? If I entered in August of 2014, do I count the whole 2014 as one calendar year? 

March 25, 2020

You can be a resident alien after 5 years or part-years in the US. Those 5 years are 2014, 2015, 2016, 2017 and 2018.

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