Thanks for your reply. I'm from Bolivia, if that makes a difference.
Please feel free to correct me in case I'm missing anything. Assuming I re-enter the US on 10/1/2025:
2025: 25 days on F1 (1/1/2025 to 1/25/2025) + 92 days on H1-B (10/1/2025 to 12/31/2025)=115.
2024: 366 days *1/3=122.
2023:0 days (exempt).
Total days of presence last 3 years=237, meets the SPT.
Residency starts: 10/1/2025.
If I understand correctly, you are saying I'll be taxed from worldwide income starting on my H1B date (10/1/2025). What about the 25-day period as F1? Do I need to file as dual-status for tax year 2025?
