I'm currently on my last year of OPT, been on F1 status since 08/2019. My understanding is that for tax year 2024 I'll be considered a resident for tax purposes because I'll meet the SPT (exempt from 2019-2023, spending the whole year 2024 on the US). I'm leaving the US on 1/25/2025 and I'll apply to a H1B visa to return to the US on 1/10/2025. I'm planning on working remotely as an independent contractor while waiting abroad for my new visa.
Now the question is, if my H1B gets approved, will I be considered a resident for the whole 2025 year, or just after the H1B date?
If that's the case, since residents are taxed on worldwide income, do I have to report quarterly self-employment taxes for the time I'll spent abroad?
