@MarcoFeng , generally the exempt status ( from counting days present towards Substantial Presence Test ) is just once in a life time and for the first five years of F visa. Because you because a resident for tax purposes in 2021 ( somewhere around June/July of 2021 ) and if you have not left the country since, you will meet the SPT every year thereafter. So for 2022 tax your you would be a resident for the whole calendar year.
Does that answer your query ?
pk
