A student is anyone who is temporarily in the U.S. on F, J, M, or Q immigration status. Immediate family members of a student generally are considered as holding the same immigration status, including spouses and unmarried children under age 21 who reside with the student.
During the first five years in the U.S., the days the student is physically present in the U.S. are exempt and not counted as actual days of presence for purposes of the substantial presence test. Any part of a calendar year in which the student is present in the U.S. counts as a full year. Previous years with exempted days generally count towards the five year exemption period.