Hi,
I wanted to ask if I am a resident for tax purposes in 2023.
I was issued an F1 visa in 2018 through 2023, but I went back due to COVID during 2020.
That meant I was not attending school at all at that time, and my I-20 was terminated.
I came back in January of 2022 with a new I-20.
Would I count 2021 as one of the years for an exempt individual for SPT? I haven't stepped on soil in 2021.
Let me know if there is any COVID exemptions in determining SPT exemption as well.
