pk
Level 15
Level 15

Deductions & credits

@yuhis911 , very generally, once your five calendar year of exempt status starts , it continues to the original five years span, unless  your status is adjusted to a different one.  With new I-20 / F-1 your old clock still runs and as far as I know ( I will take the time research the statutes a little bit more  ) .  Thus your Exempt status ( from counting days  present in the USA towards satisfying SPT ) is valid from 01/01/2018 through 12/31/2022.   From Jan 1, 2023 you start counting days present  ( for any purpose ) towards SPT.  This means for 2022 you still file a form 1040-NR but for 2023 you file a form 1040 --- you would be resident for tax purposes -- and be taxed on your world income.   For most students , it  does not change anything  ( unless there are treaty conditions to be asserted ).  Therefor , please tell me which country were you a resident ( and currently citizen of ) of just prior to entering USA.

 

I will circle back once I hear from you more on your situation -- facts and circumstances do matter 

 

pk