Intelligence Choice,

You don't know when to apply the substential presence test. It is applied if you are present in the US as a resident not as a student. Even if you are present in the US physically, you are not considered present as a resident. That is why you can not apply it if you are just in F1. That is why I have explained above that if you are in OPT and H1 in a year, then you can consider yourself for substential precense test. OR if you are a DV holder and present in the US for a part of a year, you can also be subject to substential presence test.

You are just reading and quoting a paragraph of a big document and interpreting in your favor. Read the publication 519 in its entirty and you will know. Go and talk to your international director, he/she will suggest you to file 1040 NR EZ too.

Anushka1 you are so right. But people here are so disoriented when it comes to tax.