Are there exemptions from the Substantial Presence Test for students, teachers, or diplomats?
I'm a foreign student on an F-1 visa studying in the U.S. and I also started an LLC on the side to do freelance software development. I've been here for 3 years now, so my total days easily exceed 183 under any formula. But someone in my program said students get an exemption from the Substantial Presence Test. Is that true? Does it apply even if I have an LLC? And what about my professor who is here on a J-1 visa — does he get the same exemption?
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