这个不准确。 Student If you are a student temporarily in the United States on an F, J, M or Q visa, and you have been present in the United States during no more than five calendar years, you are an exempt individual. For example, let's say you entered the U. S. on June 4, 2006 as an F-1 student visa holder, and have remained here until 2011. You are a nonresident alien for 2006, 2007, 2008, 2009 and 2010. If you are in the U.S. for at least 183 days in 2011, you will be a resident for tax purposes in 2011. 第五年是可以是resident的。
Count 2006 as "one year", even arrived on 6/4/2006. then 2011 is already the 6th year for sure.
【在 H*******k 的大作中提到】 : 这个不准确。 : Student : If you are a student temporarily in the United States on an F, J, M or Q : visa, and you have been present in the United States during no more than : five calendar years, you are an exempt individual. For example, let's say : you entered the U. S. on June 4, 2006 as an F-1 student visa holder, and : have remained here until 2011. You are a nonresident alien for 2006, 2007, : 2008, 2009 and 2010. If you are in the U.S. for at least 183 days in 2011, : you will be a resident for tax purposes in 2011. : 第五年是可以是resident的。