Sometimes it would be better for a student to be considered a resident alien for tax purposes. Can they choose to be treated this way if it benefits them?
Nonresident aliens who are married to US citizens or residents can elect to file a joint return and be treated as a resident alien. Students and trainees from Barbados, Hungary and Jamaica, regardless of marital status may elect to be treated as a resident alien. All other nonresident students and scholars must follow the prescribed rules for counting or exempting their days of presence. For additional information, See Publication 519, U.S. Tax Guide for Aliens.
