What is Vihaan's filing status given he is an Indian citizen studying in the U.S.?

To determine Vihaan's filing status, it is important to consider the guidelines that define whether an individual is classified as a resident alien or non-resident alien for tax purposes in the United States.

A resident alien is typically someone who meets the substantial presence test or holds a green card. If Vihaan has been studying in the U.S. for a significant amount of time (typically over 183 days in a three-year period), he may qualify as a resident alien. This status allows him to be taxed on his worldwide income, similar to U.S. citizens.

In contrast, a non-resident alien is generally someone who does not meet the substantial presence test and is only taxed on income from U.S. sources. The classification of a foreign entity usually pertains to businesses based outside of the U.S. and does not apply to individual taxpayers like Vihaan. Exempt non-resident status (which applies to specific categories of individuals or students) would not fit if he meets the criteria for resident alien based on his time spent in the U.S.

Thus, as a student, if Vihaan's duration of stay qualifies him as a resident alien, this status is appropriate given the information provided.