Hi,
I held F-1 status from August 2015 and left the US in April 2020. I then took a leave of absence in July 2020 so my F-1 status was terminated. I then got a new F-1 visa with a new SEVIS ID and entered the US in August 2021. So I was not in the US between April 2020 and August 2021. I've been in the US since August 2021 (except for trips outside the US during school break). Am I considered a resident for tax purposes or can I be exempt from Medicare and Social Security tax contributions because there was a more than a year-long break in my status? Thank you!
