I was on F1 since my arrival i.e 07/25/2013. My H1 B was approved on 10/01/2017.

Details of my stay in the U.S:

2013: 159 days

2014: 347 days

2015: 365 days

2016: 332 days

2017: 365 days.

Should I be filing taxes for 2017 as a Resident Alien or a Non-resident alien?

What are the pros and cons of making first year choice if I'm married and my wife isn't working?


1 Answer 1


Assuming you haven't been to the US in F or J status before, and you don't do First-Year Choice, you are a nonresident alien for all of 2017.

You are an exempt individual for the time in 2017 on F1 status, since you haven't been an exempt individual for some part of 5 previous calendar years (only 4 previous years: 2013, 2014, 2015, and 2016). So your time on F1 status in 2017 (as well as 2016, 2015, etc.) is exempt from the Substantial Presence Test. Only the time on H1b status in 2017 counts for the Substantial Presence Test, and it is not enough to meet the Substantial Presence Test for 2017 of 183 days. (You also don't meet the Green Card Test since you are not a permanent resident.) So you are a nonresident alien for all of 2017.

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