@pashapuh , what I get from your post is that:
(a) you entered USA as a student ( F-1 ) in 2021 --- thus your exempt status ( assuming this was your first entry) was valid for 2021 through 2025.
(b) However your status was adjusted to H1-B on 12/17/2023. Thus your exempt status ended on that date.
(c) So you start counting days present SPT ( towards Substantial Presence Test ) from12/18/2023.
Thus for the year 2023 you are still a Non-Resident Alien ( assuming that there Are no other contravening facts / circumstances ).
You will satisfy the SPT in 2024 and therefore for 2024 you can be a dual status or a Resident for Tax purposes.
Does that make sense ?
