@Opus 17 Thank you for your response. In 2022, I was authorized to work off-campus on F1-OPT from January 1 to September 30. My H1B took over from October 1 (change of status), and I continued working on the same job. Can you clarify why I would be considered as a resident for tax purposes under H1B?
I do not meet the substantial presence test (SPT) for 2022 as I believe I can exclude all the days of presence while I was on F1 since 2018. From my understanding, I need to start counting the days from October 1, 2022, which add up to only 92 days and are not enough the meet the SPT. Based on this calculation, I will be a non-resident alien for all of 2022.
I have read about First-Year Choice in publication 519 on page 8. I understand that I can choose to be considered as a dual-status alien for 2022 once I meet the SPT later in 2023, for which I will need to file an extension. However, I do not wish to choose this path as it does not provide me additional benefit and makes things more complicated.
