I came to the US from Germany on an F-1 visa beginning of January 2017. Back in the days, I expected to return to Germany within four years (the limit of my tax treaty). However, today it seems like I will finish my study program in 4.5 years, therefore staying over the tax treaty limit. The problem is, I have claimed the tax treaty benefit (9,000 USD exemption) for the years 2017 and 2018. I will not claim it for 2019 due to the above-mentioned reasons. What do I have to do about the claimed benefits from those earlier years?
