First of all, your five year calendar year exemption expired in 2021. You may qualify for an exception to this five-year rule if you can claim you have a closer connection to your foreign country as stipulated by this IRS source. All four of these requirements must be met to qualify for the exception.
- The student does not intend to reside permanently in the United States.
- The student has substantially complied with the immigration laws and requirements relating to his student nonimmigrant status.
- The student has not taken any steps to change their nonimmigrant status in the United States toward becoming a lawful permanent resident of the United States.
- The student has a closer connection to a foreign country than to the United States as evidenced by the factors listed in Treas. Reg. § 301.7701(b)-2(d)(1).
If you qualify for this exception, you will need to file a 8843 and include this with your return to claim an exception and still be considered a non-resident for US tax reporting purposes. You will need to file a 8843 again to apply for the exception for the reasons mentioned above.
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