Should I file 1040 or 1040NR for tax year 2020?

[LinaJ2020]

You are considered as a nonresident in 2020.  Per IRS, if you held F-1visa in both 2014 and 2015 and then came back in 2018 until present, your five years exempt are 2014, 2015, 2018, 2019 and 2020.  Also, the a five years exempt under F visa is considered as a life-time event.  Therefore, if a student returns to the US with F visa multiple times for school, he or she will add up all those years while being present the US.  Do not count the years while not present in the US.

Starting from January 1, 2021, if you stay more than 183 days in the US, you will be a resident and file Form 1040.  

See reference, click here:  http://blog.sprintax.com/us-tax-residency-status-explained/

@ErnieS0@kemcaycalem

[pk]

@LinaJ2020 , please see the IRS reference that I quoted earlier --- the poster is not immune to counting days  after five   calendar years from the original  F-1 -- thus 2014 through  2018. 2019 he/she counts days even  with a new F-1.  So it is safe to say that 2020 he/she is indeed a  Resident for tax purposes.   Perhaps you missed  that  reference -- it is 26USC7701   under definitions.  Granted it does not  unequivocally  state that absences  during the five years can/cannot be carried over but implies that it cannot be  carried over by the language used.  Please see the ref above

stay safe

pk