@jj147 , having gone through your post and the response from @RalphH1 , I have the following to add:
(a) you were F-2 for the Calendar years 2017 & 2018, then adjusted to M-2 for the years 2018 and 2019. This would generally mean that , yours being a dependent visa , your status would have been the same as that of the F1/M1 visa holder .
(b) You then became a F-1 for the years 2019, 2020, 2021 and 2022.
Generally , IRS says that a student whom has been exempt for any part of more than five years cannot be exempt. This I interpret to mean that , even though you are now on your own visa - F-1-- you used up at least two of the five years exempt status between F-2 and M-2. Hence in 2022 you would be Resident for Tax purposes. So you should file form 1040 ( and NOT form 1040-NR ).
Note that I have not found any case law and/or direct confirmation from the IRS rulings / statements that this is so --- I am just conservatively opining that out of the total five years that is allowed for an F-1 student ( as exempt ), you have used up two because of F-1 status and being in the USA. I am pretty sure that IRS would never complain being able to tax your world income.
However , if you do want to continue being on exempt status , you can show to the IRS that (a) you have no intention to stay in the USA once your studies are done and (b) you have closer connection to your home country.
Does this help ? Is there more I can do for you ?
