@shil3971 , while I understand your frustration -- the example 4 does generally apply to you and IMHO, my comment above follows the same general principle.
The point to note here is that for F-1 , you use whole calendar year i.e. if you entered the USA as F-1 on say 12/20/2023, then (irrespective of the actual date of entry in the year) your first year of exempt status is 2023 -- so five year is complete on 12/31/2027 and you start counting days present on 01/01/2028. And it is once in a life time. For J visa, it is from date to date and the exemption ( based on actual facts and circumstances and tax treaty considerations ) can be renewed/ re-issued.
Are you all set or is there more i can do for you ?
