Question
J-1 (2 years) and F-1 (3 years and onward). Am I a resident or nonresident filer?
Hello, I wonder if I should use a resident or nonresident form for my 2024 tax return. This is my 6th year in the US. I am aware of the Substantial Presence Test (SPT), but I am confused about whether I can file as a resident this year. Here is a breakdown of my visa status:
2019 - J-1 student
2020 - J-1 student
2021- F-1 student
2022- F-1 student
2023- F-1 student
2024- F-1 student
From 2019 to 2023, I have filed using a nonresident form (1040-NR, etc.). For 2024, in my case, should I file using a nonresident form or a resident form? I am unsure whether the 5-year SPT exception rule applies by combining the J-1 student years (2 years) and F-1 student years (5 years), or if they are counted separately.
