z****l 发帖数: 5282 | 1 When you refer to the meaning of "present" in pub 519,
you should keep it in accordance
whenever you mention of "substantial residency test".
when you do the math for substantial residency test,
you count the days you are physically "present". (page 4)
page 6 says "Do not count days for which you are an exemp individual".
This means,
you are treated as NOT "present" on F1 days (in the first 5 F1 calendar
years).
So according to First Year Residency on page 8,
for the persons who F1->H1 and H1 da |
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