4th year F1 student with pending GC petition -- resident or non resident alien ?

[devesh84]

Hi Folks,

I am a 4th year F1 full time PhD student at a US university. Recently (in November 2009) my parents (who are permanent residents -- Green Card holders) submitted the I130 green card petition on my behalf.

If this green card petition was not filed -- then I would be an 'exempt individual' and would be considered a non resident tax alien by the IRS. And hence would have to file the form 1040NR (EZ)

However, now that this green card petition has been filed -- I am not sure if I am an 'exempt individual' now or not ?. If not, then I think I would be considered a 'resident alien' by the IRS -- since I pass the 3 year substantial presence test. Am I right ? (and hence would have to file the form 1040 (EZ)).

To summarize, my question is:

Does filing a green card petition automatically remove me from the F1 'exempt' status ?.

Or does filing a green card petition has no impact on me continuing to be an 'exempt individual' from the substantial presence test.

I don't expect me to get a green card before atleast 2012-2013.

I would be grateful to anyone who could help me resolve this tax confusion. Additional questions and clarifications are welcome.

PS: My understanding is based on reading the IRS publication number 519.

Thanks.

[Atlanta Tax Guru]

I am NOT an attorney, so heed the title.

But, in my opinion, you retain your F-1 status until your Green Card status is approved.