Hi @pk,
Thank you so much for your detailed explanation! I am a PhD student right now, and both my parents are from China. The first time my F-1 visa was issued was in 2021 for a master's degree program. After that, I applied for PhD program and got my second F-1 visa in 2023. The total days I spent in the US with an F-1 visa status are 2021:127 days, 2022:365 days, and 2023:213 days. The total days I spent in the US with a B-2 visa status are 2014:14 days and 2017:29 days. Under this condition, according to your previous explanation, does that means I am currently an NRA for tax purpose, so I am not required to submit Form 3520? Also, does this mean I still have two years of exempt days as an F-1 visa holder?
Best
