I have found much information about this online, in that if you have been in F1 visa for over 5 calendar years, you can be considered a resident alien for tax purposes. However, my situation is sort of complex because:
My F1 began in August 2009, and have gone to India for vacations average 2 months/yr, and my employer exempt me from FICA taxes in 2014 (the 6th year and year in question).
According to 5 year rule (2013 being last year as non-resident exclusive), I would be resident for 2014 taxes, but not sure if that means 'calendar days present in country'. I graduated in 2013, and my OPT began in September 2013. I filed 2013 taxes as NR. My f1 visa expired in July 2014 but my EAD was valid - which allowed me to be in the US.
Can I still file resident taxes for 2014, even though I did not pay FICA (SS and medicare) taxes? Can I pay them back to file as resident?
I want to claim my sister as a dependent who lived with me, I paid for all her support, and some of her education. So also wanted to use her 1098-t for education benefits. Would I need to show proof of her support and education payments?
I am not going on H1b anytime soon. Would really appreciate a knowledgable answer in this complex situation.