Yes, in this case, the six-year lookback period is applied. This rule says that if you change visa status and were exempt for 2 out of the past 6 years, you cannot be exempt again. In this case, you were exempt in 2019 and then 2023. Since you were exempt in each of those two years, you are not exempt in 2024. If you pass the substantial presence test in 2024, you will apply as a Resident Alien
2019 is an exempt year for you even though you may not had taxable income to report that year.
Tax Residency Status Examples
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