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The final determination of which forms you must complete is the “Substantial Presence Test”, regardless of immigration status. Students and scholars who have been present in the U.S. for 5 years or more must determine whether they are considered to be a Nonresident Alien or a Resident Alien – for tax purposes only. For additional information regarding the Substantial Presence Test, refer to Publication 519, U.S. Tax Guide for Aliens, on the IRS website. Please answer the following question: Were you in the U.S. in F-1 or J-1 status for any part of 5 calendar years before 2005, AND physically present in the U.S. at least 183 days in 2005?
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